There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 76 - JUDICIAL PROCEEDINGS (§§ 7401 - 7491)
View Metadata
Metadata
Publication Title | United States Code, 2012 Edition, 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 | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - Civil Actions by the United States (§§ 7401 - 7410)
- Table Of Contents
- Front Matter
- Section 7401 - Authorization
- Section 7402 - Jurisdiction of district courts
- Section 7403 - Action to enforce lien or to subject property to payment of tax
- Section 7404 - Authority to bring civil action for estate taxes
- Section 7405 - Action for recovery of erroneous refunds
- Section 7406 - Disposition of judgments and moneys recovered
- Section 7407 - Action to enjoin tax return preparers
- Section 7408 - Actions to enjoin specified conduct related to tax shelters and reportable transactions
- Section 7409 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- Section 7410 - Cross references
- Subchapter B - Proceedings by Taxpayers and Third Parties (§§ 7421 - 7437)
- Table Of Contents
- Front Matter
- Section 7421 - Prohibition of suits to restrain assessment or collection
- Section 7422 - Civil actions for refund
- Section 7423 - Repayments to officers or employees
- Section 7424 - Intervention
- Section 7425 - Discharge of liens
- Section 7426 - Civil actions by persons other than taxpayers
- Section 7427 - Tax return preparers
- Section 7428 - Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
- Section 7429 - Review of jeopardy levy or assessment procedures
- Section 7430 - Awarding of costs and certain fees
- Section 7431 - Civil damages for unauthorized inspection or disclosure of returns and return information
- Section 7432 - Civil damages for failure to release lien
- Section 7433 - Civil damages for certain unauthorized collection actions
- Section 7433A - Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- Section 7434 - Civil damages for fraudulent filing of information returns
- Section 7435 - Civil damages for unauthorized enticement of information disclosure
- Section 7436 - Proceedings for determination of employment status
- Section 7437 - Cross references
- Subchapter C - The Tax Court (§§ 7441 - 7479)
- Subchapter D - Court Review of Tax Court Decisions (§§ 7481 - 7487)
- Table Of Contents
- Front Matter
- Section 7481 - Date when Tax Court decision becomes final
- Section 7482 - Courts of review
- Section 7483 - Notice of appeal
- Section 7484 - Change of incumbent in office
- Section 7485 - Bond to stay assessment and collection
- Section 7486 - Refund, credit, or abatement of amounts disallowed
- Section 7487 - Cross references
- Subchapter E - Burden of Proof (§§ 7491)
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.