26 USC Subchapter A
Civil Actions by the United States
October 30, 2020
§
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
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