CHAPTER 76— JUDICIAL PROCEEDINGS
Subchapter A— Civil Actions by the United States
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 7401. Authorization
- § 7402. Jurisdiction of district courts
- § 7403. Action to enforce lien or to subject property to payment of tax
- § 7404. Authority to bring civil action for estate taxes
- § 7405. Action for recovery of erroneous refunds
- § 7406. Disposition of judgments and moneys recovered
- § 7407. Action to enjoin tax return preparers
- § 7408. Actions to enjoin specified conduct related to tax shelters and reportable…
- § 7409. Action to enjoin flagrant political expenditures of section 501(c)(3)…
- § 7410. Cross references
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