PocketLaw | USC 26 | Proceedings by Taxpayers and Third Parties

Proceedings by Taxpayers and Third Parties

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Prohibition of suits to restrain assessment or collection

Civil actions for refund

Repayments to officers or employees

Intervention

Discharge of liens

Civil actions by persons other than taxpayers

Tax return preparers

Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.

Review of jeopardy levy or assessment procedures

Awarding of costs and certain fees

Civil damages for unauthorized inspection or disclosure of returns and return information

Civil damages for failure to release lien

Civil damages for certain unauthorized collection actions

Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts

Civil damages for fraudulent filing of information returns

Civil damages for unauthorized enticement of information disclosure

Proceedings for determination of employment status

Cross references