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 B
    Proceedings by Taxpayers and Third Parties

Subchapter B. Proceedings by Taxpayers and Third Parties

  • § 7421 - Prohibition of suits to restrain assessment or collection
  • § 7422 - Civil actions for refund
  • § 7423 - Repayments to officers or employees
  • § 7424 - Intervention
  • § 7425 - Discharge of liens
  • § 7426 - Civil actions by persons other than taxpayers
  • § 7427 - Tax return preparers
  • § 7428 - Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
  • § 7429 - Review of jeopardy levy or assessment procedures
  • § 7430 - Awarding of costs and certain fees
  • § 7431 - Civil damages for unauthorized inspection or disclosure of returns and return information
  • § 7432 - Civil damages for failure to release lien
  • § 7433 - Civil damages for certain unauthorized collection actions
  • § 7433A - Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
  • § 7434 - Civil damages for fraudulent filing of information returns
  • § 7435 - Civil damages for unauthorized enticement of information disclosure
  • § 7436 - Proceedings for determination of employment status
  • § 7437 - Cross references
© 2025 GovRegs
  • About
  • Disclaimer
  • Privacy