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Civil Actions by the United States

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. JUDICIAL PROCEEDINGS
  6. Civil Actions by the United States

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Section
7401

Authorization

Section
7402

Jurisdiction of district courts

Section
7403

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

Section
7404

Authority to bring civil action for estate taxes

Section
7405

Action for recovery of erroneous refunds

Section
7406

Disposition of judgments and moneys recovered

Section
7407

Action to enjoin tax return preparers

Section
7408

Actions to enjoin specified conduct related to tax shelters and reportable transactions

Section
7409

Action to enjoin flagrant political expenditures of section 501(c)(3) organizations

Section
7410

Cross references

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