26 USC Subtitle F, CHAPTER 76, Subchapter A: Front Matter
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26 USC Subtitle F, CHAPTER 76, Subchapter A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter A-Civil Actions by the United States
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Subchapter A-Civil Actions by the United States

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 income tax return preparers.
7408.
Action to enjoin promoters of abusive tax shelters, etc.
7409.
Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
7410.
Cross references.

        

Amendments

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.