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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 76—JUDICIAL PROCEEDINGS (§§ 7401 – 7491)
CHAPTER 76—JUDICIAL PROCEEDINGS (§§ 7401 – 7491)
Subchapter A—Civil Actions by the United States (§§ 7401 – 7410)
Subchapter B—Proceedings by Taxpayers and Third Parties (§§ 7421 – 7437)
Subchapter C—The Tax Court (§§ 7441 – 7479)
Subchapter D—Court Review of Tax Court Decisions (§§ 7481 – 7487)
Subchapter E—Burden of Proof (§ 7491)