CHAPTER 76 — Judicial Proceedings
74 sections.
Subchapter A — Civil Actions by the United States 10 sections
- § 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 18 sections
- § 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 38 sections
PART I — ORGANIZATION AND JURISDICTION 11 sections
- § 7441. — Status
- § 7442. — Jurisdiction
- § 7443. — Membership
- § 7443A. — Special trial judges
- [§ 7443B. — Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]
- § 7444. — Organization
- § 7445. — Offices
- § 7446. — Times and places of sessions
- § 7447. — Retirement
- § 7447A. — Retirement for special trial judges
- § 7448. — Annuities to surviving spouses and dependent children of judges and special trial judges
PART II — PROCEDURE 16 sections
- § 7451. — Petitions
- § 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
- § 7466. — Judicial conduct and disability procedures
PART III — MISCELLANEOUS PROVISIONS 7 sections
PART IV — DECLARATORY JUDGMENTS 4 sections
- § 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