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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 PROCEED...
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Subchapter B—Proceedings by Taxpayers and Third...
Subchapter B—Proceedings by Taxpayers and Third Parties (§§ 7421 – 7437)
§ 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