26 U.S.C. Chapter 76 — JUDICIAL PROCEEDINGS

• § 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
• § 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
• § 7441— Status
• § 7442— Jurisdiction
• § 7443— Membership
• § 7443A— Special trial judges
• § 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
• § 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
• § 7470— Administration
• § 7470A— Judicial conference
• § 7471— Employees
• § 7472— Expenditures
• § 7473— Disposition of fees
• § 7474— Fee for transcript of record
• § 7475— Practice fee
• § 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
• § 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
• § 7491— Burden of proof