Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle F
    Procedure and Administration
  4. chapter 76
    JUDICIAL PROCEEDINGS
  5. subchapter A
    Civil Actions by the United States

Subchapter A. Civil Actions by the United States

  • § 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 transactions
  • § 7409 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
  • § 7410 - Cross references
© 2025 GovRegs
  • About
  • Disclaimer
  • Privacy