Table of Contents

Subtitle f - Procedure and Administration .

Chapter 76 - Judicial Proceedings .


Subchapter a - Civil Actions by the United States .


26 USC 7401 - Sec. 7401. Authorization

26 USC 7402 - Sec. 7402. Jurisdiction of district courts

26 USC 7403 - Sec. 7403. Action to enforce lien or to subject property to payment of tax

26 USC 7404 - Sec. 7404. Authority to bring civil action for estate taxes

26 USC 7405 - Sec. 7405. Action for recovery of erroneous refunds

26 USC 7406 - Sec. 7406. Disposition of judgments and moneys recovered

26 USC 7407 - Sec. 7407. Action to enjoin income tax return preparers

26 USC 7408 - Sec. 7408. Action to enjoin promoters of abusive tax shelters, etc.

26 USC 7409 - Sec. 7409. Action to enjoin flagrant political expenditures of section 501(c)(3) organizations

26 USC 7410 - Sec. 7410. Cross references

Subchapter b - Proceedings by Taxpayers and Third Parties .


26 USC 7421 - Sec. 7421. Prohibition of suits to restrain assessment or collection

26 USC 7422 - Sec. 7422. Civil actions for refund

26 USC 7423 - Sec. 7423. Repayments to officers or employees

26 USC 7424 - Sec. 7424. Intervention

26 USC 7425 - Sec. 7425. Discharge of liens

26 USC 7426 - Sec. 7426. Civil actions by persons other than taxpayers

26 USC 7427 - Sec. 7427. Income tax return preparers

26 USC 7428 - Sec. 7428. Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.

26 USC 7429 - Sec. 7429. Review of jeopardy levy or assessment procedures

26 USC 7430 - Sec. 7430. Awarding of costs and certain fees

26 USC 7431 - Sec. 7431. Civil damages for unauthorized inspection or disclosure of returns and return information

26 USC 7432 - Sec. 7432. Civil damages for failure to release lien

26 USC 7433 - Sec. 7433. Civil damages for certain unauthorized collection actions

26 USC 7434 - Sec. 7434. Civil damages for fraudulent filing of information returns

26 USC 7435 - Sec. 7435. Civil damages for unauthorized enticement of information disclosure

26 USC 7436 - Sec. 7436. Proceedings for determination of employment status

26 USC 7437 - Sec. 7437. Cross references

Subchapter C - the tax Court .


Part I - Organization and Jurisdiction .


26 USC 7441 - Sec. 7441. Status

26 USC 7442 - Sec. 7442. Jurisdiction

26 USC 7443 - Sec. 7443. Membership

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