26 USC Subchapter B
Proceedings by Taxpayers and Third Parties
October 30, 2020
§
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
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