Title 26Subchapter

Subchapter B—Proceedings by Taxpayers and Third Parties

Contents

  1. § 7421. Prohibition of suits to restrain assessment or collection
  2. § 7422. Civil actions for refund
  3. § 7423. Repayments to officers or employees
  4. § 7424. Intervention
  5. § 7425. Discharge of liens
  6. § 7426. Civil actions by persons other than taxpayers
  7. § 7427. Tax return preparers
  8. § 7428. Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
  9. § 7429. Review of jeopardy levy or assessment procedures
  10. § 7430. Awarding of costs and certain fees
  11. § 7431. Civil damages for unauthorized inspection or disclosure of returns and return information
  12. § 7432. Civil damages for failure to release lien
  13. § 7433. Civil damages for certain unauthorized collection actions
  14. § 7433A. Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
  15. § 7434. Civil damages for fraudulent filing of information returns
  16. § 7435. Civil damages for unauthorized enticement of information disclosure
  17. § 7436. Proceedings for determination of employment status
  18. § 7437. Cross references