### Question
How is the term specified conduct defined?


### Answer
The term **specified conduct** is defined in *26 U.S.C. § 7408* as the following:

> any action, or failure to take action, which is—


(1) subject to penalty under section 6700, 6701, 6707, or 6708, or


(2) in violation of any requirement under regulations issued under section 330 of title 31, United States Code

#### Citation:
  - *26 U.S.C. § 7408*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter A-Civil Actions by the United States**

