US Code Title 26 Chapter 76 Judicial Proceedings

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

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

Subchapter C - The Tax Court

Part I - Organization and Jurisdiction

§ 7441 - Status
§ 7442 - Jurisdiction
§ 7443 - Membership
§ 7443A - Special Trial Judges
§ 7444 - Organization
§ 7445 - Offices
§ 7446 - Times and Places of Sessions
§ 7447 - Retirement
§ 7448 - Annuities to Surviving Spouses and Dependent Children of Judges and Special Trial Judges

Part II - Procedure

§ 7451 - Fee for Filing Petition
§ 7452 - Representation of Parties
§ 7453 - Rules of Practice, Procedure, and Evidence
§ 7454 - Burden of Proof in Fraud, Foundation Manager, and Transferee Cases
§ 7455 - Service of Process
§ 7456 - Administration of Oaths and Procurement of Testimony
§ 7457 - Witness Fees
§ 7458 - Hearings
§ 7459 - Reports and Decisions
§ 7460 - Provisions of Special Application to Divisions
§ 7461 - Publicity of Proceedings
§ 7462 - Publication of Reports
§ 7463 - Disputes Involving $50,000 or Less
§ 7464 - Intervention by Trustee of Debtor's Estate
§ 7465 - Provisions of Special Application to Transferees

Part III - Miscellaneous Provisions

§ 7471 - Employees
§ 7472 - Expenditures
§ 7473 - Disposition of Fees
§ 7474 - Fee for Transcript of Record
§ 7475 - Practice Fee

Part IV - Declaratory Judgments

§ 7476 - Declaratory Judgments Relating to Qualification of Certain Retirement Plans
§ 7477 - Declaratory Judgments Relating to Value of Certain Gifts
§ 7478 - Declaratory Judgments Relating to Status of Certain Governmental Obligations
§ 7479 - Declaratory Judgments Relating to Eligibility of Estate With Respect to Installment Payments Under Section 6166

Subchapter D - Court Review of Tax Court Decisions

§ 7481 - Date When Tax Court Decision Becomes Final
§ 7482 - Courts of Review
§ 7483 - Notice of Appeal
§ 7484 - Change of Incumbent in Office
§ 7485 - Bond to Stay Assessment and Collection
§ 7486 - Refund, Credit, or Abatement of Amounts Disallowed
§ 7487 - Cross References

Subchapter E - Burden of Proof

§ 7491 - Burden of Proof

Last modified: October 26, 2015