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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 76 - Judicial Proceedings (Sections 7401 - 7491)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS |
Contains | sections 7401 to 7491 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Subchapter A - Civil Actions by the United States (Sections 7401 - 7410)
- Table of Contents
- Front Matter
- Sec. 7401 - Authorization
- Sec. 7402 - Jurisdiction of district courts
- Sec. 7403 - Action to enforce lien or to subject property to payment of tax
- Sec. 7404 - Authority to bring civil action for estate taxes
- Sec. 7405 - Action for recovery of erroneous refunds
- Sec. 7406 - Disposition of judgments and moneys recovered
- Sec. 7407 - Action to enjoin tax return preparers
- Sec. 7408 - Actions to enjoin specified conduct related to tax shelters and reportable transactions
- Sec. 7409 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- Sec. 7410 - Cross references
- Subchapter B - Proceedings by Taxpayers and Third Parties (Sections 7421 - 7437)
- Table of Contents
- Front Matter
- Sec. 7421 - Prohibition of suits to restrain assessment or collection
- Sec. 7422 - Civil actions for refund
- Sec. 7423 - Repayments to officers or employees
- Sec. 7424 - Intervention
- Sec. 7425 - Discharge of liens
- Sec. 7426 - Civil actions by persons other than taxpayers
- Sec. 7427 - Tax return preparers
- Sec. 7428 - Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
- Sec. 7429 - Review of jeopardy levy or assessment procedures
- Sec. 7430 - Awarding of costs and certain fees
- Sec. 7431 - Civil damages for unauthorized inspection or disclosure of returns and return information
- Sec. 7432 - Civil damages for failure to release lien
- Sec. 7433 - Civil damages for certain unauthorized collection actions
- Sec. 7433A - Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- Sec. 7434 - Civil damages for fraudulent filing of information returns
- Sec. 7435 - Civil damages for unauthorized enticement of information disclosure
- Sec. 7436 - Proceedings for determination of employment status
- Sec. 7437 - Cross references
- Subchapter C - The Tax Court (Sections 7441 - 7479)
- Subchapter D - Court Review of Tax Court Decisions (Sections 7481 - 7487)
- Table of Contents
- Front Matter
- Sec. 7481 - Date when Tax Court decision becomes final
- Sec. 7482 - Courts of review
- Sec. 7483 - Notice of appeal
- Sec. 7484 - Change of incumbent in office
- Sec. 7485 - Bond to stay assessment and collection
- Sec. 7486 - Refund, credit, or abatement of amounts disallowed
- Sec. 7487 - Cross references
- Subchapter E - Burden of Proof (Sections 7491 - 7491)
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