Title 26 — Internal Revenue Code
Subtitle F — Procedure and Administration
Chapter 76. Judicial Proceedings
74 sections
Subchapter A — Civil Actions by the United States
- 7401Authorization
- 7402Jurisdiction of district courts
- 7403Action to enforce lien or to subject property to payment of tax
- 7404Authority to bring civil action for estate taxes
- 7405Action for recovery of erroneous refunds
- 7406Disposition of judgments and moneys recovered
- 7407Action to enjoin tax return preparers
- 7408Actions to enjoin specified conduct related to tax shelters and reportable transactions
- 7409Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- 7410Cross references
Subchapter B — Proceedings by Taxpayers and Third Parties
- 7421Prohibition of suits to restrain assessment or collection
- 7422Civil actions for refund
- 7423Repayments to officers or employees
- 7424Intervention
- 7425Discharge of liens
- 7426Civil actions by persons other than taxpayers
- 7427Tax return preparers
- 7428Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
- 7429Review of jeopardy levy or assessment procedures
- 7430Awarding of costs and certain fees
- 7431Civil damages for unauthorized inspection or disclosure of returns and return information
- 7432Civil damages for failure to release lien
- 7433Civil damages for certain unauthorized collection actions
- 7433ACivil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- 7434Civil damages for fraudulent filing of information returns
- 7435Civil damages for unauthorized enticement of information disclosure
- 7436Proceedings for determination of employment status
- 7437Cross references
Part I — Organization and Jurisdiction
- 7441Status
- 7442Jurisdiction
- 7443Membership
- 7443ASpecial trial judges
- 7443BRepealed. Pub. L. 110–458, title I, § 108(l)
- 7444Organization
- 7445Offices
- 7446Times and places of sessions
- 7447Retirement
- 7447ARetirement for special trial judges
- 7448Annuities to surviving spouses and dependent children of judges and special trial judges
Part II — Procedure
- 7451Petitions
- 7452Representation of parties
- 7453Rules of practice, procedure, and evidence
- 7454Burden of proof in fraud, foundation manager, and transferee cases
- 7455Service of process
- 7456Administration of oaths and procurement of testimony
- 7457Witness fees
- 7458Hearings
- 7459Reports and decisions
- 7460Provisions of special application to divisions
- 7461Publicity of proceedings
- 7462Publication of reports
- 7463Disputes involving $50,000 or less
- 7464Intervention by trustee of debtor’s estate
- 7465Provisions of special application to transferees
- 7466Judicial conduct and disability procedures
Part III — Miscellaneous Provisions
Part IV — Declaratory Judgments
- 7476Declaratory judgments relating to qualification of certain retirement plans
- 7477Declaratory judgments relating to value of certain gifts
- 7478Declaratory judgments relating to status of certain governmental obligations
- 7479Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166