Chapter 76: JUDICIAL PROCEEDINGS
Subchapter A: Civil Actions by the United States
- Section 7401: Authorization
- Section 7402: Jurisdiction of district courts
- Section 7403: Action to enforce lien or to subject property to payment of tax
- Section 7404: Authority to bring civil action for estate taxes
- Section 7405: Action for recovery of erroneous refunds
- Section 7406: Disposition of judgments and moneys recovered
- Section 7407: Action to enjoin tax return preparers
- Section 7408: Actions to enjoin specified conduct related to tax shelters and reportable transactions
- Section 7409: Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- Section 7410: Cross references
Subchapter B: Proceedings by Taxpayers and Third Parties
- Section 7421: Prohibition of suits to restrain assessment or collection
- Section 7422: Civil actions for refund
- Section 7423: Repayments to officers or employees
- Section 7424: Intervention
- Section 7425: Discharge of liens
- Section 7426: Civil actions by persons other than taxpayers
- Section 7427: Tax return preparers
- Section 7428: Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
- Section 7429: Review of jeopardy levy or assessment procedures
- Section 7430: Awarding of costs and certain fees
- Section 7431: Civil damages for unauthorized inspection or disclosure of returns and return information
- Section 7432: Civil damages for failure to release lien
- Section 7433: Civil damages for certain unauthorized collection actions
- Section 7433A: Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- Section 7434: Civil damages for fraudulent filing of information returns
- Section 7435: Civil damages for unauthorized enticement of information disclosure
- Section 7436: Proceedings for determination of employment status
- Section 7437: Cross references
Subchapter C: The Tax Court
- Part I: ORGANIZATION AND JURISDICTION
- Section 7441: Status
- Section 7442: Jurisdiction
- Section 7443: Membership
- Section 7443A: Special trial judges
- [Section 7443B: Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]
- Section 7444: Organization
- Section 7445: Offices
- Section 7446: Times and places of sessions
- Section 7447: Retirement
- Section 7448: Annuities to surviving spouses and dependent children of judges and special trial judges
- Part II: PROCEDURE
- Section 7451: Fee for filing petition
- Section 7452: Representation of parties
- Section 7453: Rules of practice, procedure, and evidence
- Section 7454: Burden of proof in fraud, foundation manager, and transferee cases
- Section 7455: Service of process
- Section 7456: Administration of oaths and procurement of testimony
- Section 7457: Witness fees
- Section 7458: Hearings
- Section 7459: Reports and decisions
- Section 7460: Provisions of special application to divisions
- Section 7461: Publicity of proceedings
- Section 7462: Publication of reports
- Section 7463: Disputes involving $50,000 or less
- Section 7464: Intervention by trustee of debtor’s estate
- Section 7465: Provisions of special application to transferees
- Section 7466: Judicial conduct and disability procedures
- Part III: MISCELLANEOUS PROVISIONS
- Part IV: DECLARATORY JUDGMENTS
- Section 7476: Declaratory judgments relating to qualification of certain retirement plans
- Section 7477: Declaratory judgments relating to value of certain gifts
- Section 7478: Declaratory judgments relating to status of certain governmental obligations
- Section 7479: Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
Subchapter D: Court Review of Tax Court Decisions
- Section 7481: Date when Tax Court decision becomes final
- Section 7482: Courts of review
- Section 7483: Notice of appeal
- Section 7484: Change of incumbent in office
- Section 7485: Bond to stay assessment and collection
- Section 7486: Refund, credit, or abatement of amounts disallowed
- Section 7487: Cross references