Chapter 76. JUDICIAL PROCEEDINGS

• SUBCHAPTER A [§ 7401 - § 7410] - Civil Actions by the United States
• SUBCHAPTER B [§ 7421 - § 7437] - Proceedings by Taxpayers and Third Parties
• SUBCHAPTER C [§ 7441 - § 7479] - The Tax Court
• SUBCHAPTER D [§ 7481 - § 7487] - Court Review of Tax Court Decisions
• SUBCHAPTER E [§ 7491 - § 7491] - Burden of Proof