2011 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 76 - JUDICIAL PROCEEDINGS (§§ 7401 - 7491)
Subchapter B - Proceedings by Taxpayers and Third Parties (§§ 7421 - 7437)
Table Of Contents

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Metadata
Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 76 - JUDICIAL PROCEEDINGS
Subchapter B - Proceedings by Taxpayers and Third Parties
Table Of Contents
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawNo
Dispositionstandard

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Sec.
7421.Prohibition of suits to restrain assessment or collection.
7422.Civil actions for refund.
7423.Repayments to officers or employees.
7424.Intervention.
7425.Discharge of liens.
7426.Civil actions by persons other than taxpayers.
7427.Tax return preparers.
7428.Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
7429.Review of jeopardy levy or assessment procedures.
7430.Awarding of costs and certain fees.
7431.Civil damages for unauthorized inspection or disclosure of returns and return information.
7432.Civil damages for failure to release lien.
7433.Civil damages for certain unauthorized collection actions.
7433A.Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts.
7434.Civil damages for fraudulent filing of information returns.
7435.Civil damages for unauthorized enticement of information disclosure.
7436.Proceedings for determination of employment status.
7437.Cross references.

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