Subpart 0-i 17. Judicial Proceedings

• Civil Actions by the United States

  • SECTION § 301.7401-1 - Authorization.
  • SECTION § 301.7403-1 - Action to enforce lien or to subject property to payment of tax.
  • SECTION § 301.7404-1 - Authority to bring civil action for estate taxes.
  • SECTION § 301.7406-1 - Disposition of judgments and moneys recovered.
  • SECTION § 301.7409-1 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
  • SECTION § 301.7422-1 - Special rules for certain excise taxes imposed by chapter 42 or 43.
  • SECTION § 301.7423-1 - Repayments to officers or employees.
  • SECTION § 301.7424-2 - Intervention.
  • SECTION § 301.7425-1 - Discharge of liens; scope and application; judicial proceedings.
  • SECTION § 301.7425-2 - Discharge of liens; nonjudicial sales.
  • SECTION § 301.7425-3 - Discharge of liens; special rules.
  • SECTION § 301.7425-4 - Discharge of liens; redemption by United States.
  • SECTION § 301.7426-1 - Civil actions by persons other than taxpayers.
  • SECTION § 301.7426-2 - Recovery of damages in certain cases.
  • SECTION § 301.7429-1 - Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
  • SECTION § 301.7429-2 - Review of jeopardy and termination assessment and jeopardy levy procedures.
  • SECTION § 301.7429-3 - Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action.
  • SECTION § 301.7430-0 - Table of contents.
  • SECTION § 301.7430-1 - Exhaustion of administrative remedies.
  • SECTION § 301.7430-2 - Requirements and procedures for recovery of reasonable administrative costs.
  • SECTION § 301.7430-3 - Administrative proceeding and administrative proceeding date.
  • SECTION § 301.7430-4 - Reasonable administrative costs.
  • SECTION § 301.7430-5 - Prevailing party.
  • SECTION § 301.7430-6 - Effective/applicability dates.
  • SECTION § 301.7430-7 - Qualified offers.
  • SECTION § 301.7430-8 - Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code.
  • SECTION § 301.7432-1 -
  • SECTION § 301.7433-1 - Civil cause of action for certain unauthorized collection actions.
  • SECTION § 301.7433-2 - Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.
  • SECTION § 301.7452-1 - Representation of parties.
  • SECTION § 301.7454-1 - Burden of proof in fraud and transferee cases.
  • SECTION § 301.7454-2 - Burden of proof in foundation manager, etc. cases.
  • SECTION § 301.7456-1 - Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals.
  • SECTION § 301.7457-1 - Witness fees.
  • SECTION § 301.7458-1 - Hearings.
  • SECTION § 301.7461-1 - Publicity of proceedings.
  • SECTION § 301.7476-1 - Declaratory judgments.
  • SECTION § 301.7477-1 - Declaratory judgments relating to the value of certain gifts for gift tax purposes.
  • SECTION § 301.7481-1 - Date when Tax Court decision becomes final; decision modified or reversed.
  • SECTION § 301.7482-1 - Courts of review; venue.
  • SECTION § 301.7483-1 - Petition for review.
  • SECTION § 301.7484-1 - Change of incumbent in office.
  • SECTION § 301.7502-1 - Timely mailing of documents and payments treated as timely filing and paying.
  • SECTION § 301.7503-1 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
  • SECTION § 301.7505-1 - Sale of personal property acquired by the United States.
  • SECTION § 301.7506-1 - Administration of real estate acquired by the United States.
  • SECTION § 301.7507-1 - Banks and trust companies covered.
  • SECTION § 301.7507-2 - Scope of section generally.
  • SECTION § 301.7507-3 - Segregated or transferred assets.
  • SECTION § 301.7507-4 - Unsegregated assets.
  • SECTION § 301.7507-5 - Earnings.
  • SECTION § 301.7507-6 - Abatement and refund.
  • SECTION § 301.7507-7 - Establishment of immunity.
  • SECTION § 301.7507-8 - Procedure during immunity.
  • SECTION § 301.7507-9 - Termination of immunity.
  • SECTION § 301.7507-10 - Collection of tax after termination of immunity.
  • SECTION § 301.7507-11 - Exception of employment taxes.
  • SECTION § 301.7508-1 - Time for performing certain acts postponed by reason of service in a combat zone.
  • SECTION § 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
  • SECTION § 301.7510-1 - Exemption from tax of domestic goods purchased for the United States.
  • SECTION § 301.7512-1 - Separate accounting for certain collected taxes.
  • SECTION § 301.7513-1 - Reproduction of returns and other documents.
  • SECTION § 301.7514-1 - Seals of office.
  • SECTION § 301.7515-1 - Special statistical studies and compilations on request.
  • SECTION § 301.7516-1 - Training and training aids on request.
  • SECTION § 301.7517-1 - Furnishing on request of statement explaining estate or gift valuation.