Judicial Proceedings

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Procedures and Practices
  6. Procedure and Administration
  7. Collection of Excise and Special (Occupational) Tax
  8. Judicial Proceedings

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Section
70.191

Authorization.

Section
70.192

Action to enforce lien or to subject property to payment of tax.

Section
70.193

Disposition of judgments and moneys recovered.

Section
70.202

Intervention.

Section
70.203

Discharge of liens; scope and application; judicial proceedings.

Section
70.204

Discharge of liens; nonjudicial sales.

Section
70.205

Discharge of liens; special rules.

Section
70.206

Discharge of liens; redemption by United States.

Section
70.207

Civil actions by persons other than taxpayers.

Section
70.208

Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.

Section
70.209

Review of jeopardy assessment or levy procedures; administrative review.

Section
70.210

Review of jeopardy assessment or levy procedures; judicial action.

Section
70.213

Repayments to officers or employees.