Subchapter B - Proceedings by Taxpayers and Third Parties
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Subchapter B - Proceedings by Taxpayers and Third Parties
26 USC 7421 - Prohibition of suits to restrain assessment or collection
26 USC 7422 - Civil actions for refund
26 USC 7423 - Repayments to officers or employees
26 USC 7424 - Intervention
26 USC 7425 - Discharge of liens
26 USC 7426 - Civil actions by persons other than taxpayers
26 USC 7427 - Tax return preparers
26 USC 7428 - Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
26 USC 7429 - Review of jeopardy levy or assessment procedures
26 USC 7430 - Awarding of costs and certain fees
26 USC 7431 - Civil damages for unauthorized inspection or disclosure of returns and return information
26 USC 7432 - Civil damages for failure to release lien
26 USC 7433 - Civil damages for certain unauthorized collection actions
26 USC 7433A - Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
26 USC 7434 - Civil damages for fraudulent filing of information returns
26 USC 7435 - Civil damages for unauthorized enticement of information disclosure
26 USC 7436 - Proceedings for determination of employment status
26 USC 7437 - Cross references
‹ 26 USC 7410 - Cross references
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26 USC 7421 - Prohibition of suits to restrain assessment or collection ›
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