Subchapter A—Civil Actions by the United States — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 7401. | Authorization. | |
| 7402. | Jurisdiction of district courts. | |
| 7403. | Action to enforce lien or to subject property to payment of tax. | |
| 7404. | Authority to bring civil action for estate taxes. | |
| 7405. | Action for recovery of erroneous refunds. | |
| 7406. | Disposition of judgments and moneys recovered. | |
| 7407. | Action to enjoin tax return preparers. | |
| 7408. | Actions to enjoin specified conduct related to tax shelters and reportable transactions. | |
| 7409. | Action to enjoin flagrant political expenditures of section 501(c)(3) organizations. | |
| 7410. | Cross references. |
Editorial Notes
Amendments
2007—Pub. L. 110–28, title VIII, § 8246(a)(2)(I)(ii), May 25, 2007, 121 Stat. 202, substituted “tax return preparers” for “income tax return preparers” in item 7407.
2004—Pub. L. 108–357, title VIII, § 820(b)(2), Oct. 22, 2004, 118 Stat. 1585, added item 7408 and struck out former item 7408 “Action to enjoin promoters of abusive tax shelters, etc.”
1987—Pub. L. 100–203, title X, § 10713(a)(2), Dec. 22, 1987, 101 Stat. 1330–469, added item 7409 and redesignated former item 7409 as 7410.
1982—Pub. L. 97–248, title III, § 321(b), Sept. 3, 1982, 96 Stat. 612, added item 7408 and redesignated former item 7408 as 7409.
1976—Pub. L. 94–455, title XII, § 1203(i)(4), Oct. 4, 1976, 90 Stat. 1695, added item 7407 and redesignated former item 7407 as 7408.