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US Code - Subchapter B: Proceedings by taxpayers and third parties

Search US Code - 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 Income 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
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