26 USC Subtitle F, CHAPTER 76, Subchapter B: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter B-Proceedings by Taxpayers and Third Parties

Jump To: Amendments

Subchapter B-Proceedings by Taxpayers and Third Parties

Sec.

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.

Income 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 disclosure of returns and return information.

7432.

Civil damages for failure to release lien.

7433.

Civil damages for certain unauthorized collection actions.

7434.

Cross references.

Amendments

1988- Pub. L. 100–647, title VI, §§6237(e)(4), 6239(c), 6240(b), 6241(c), Nov. 10, 1988, 102 Stat. 3743 , 3746-3748, inserted "levy or" after "jeopardy" in item 7429, struck out "court" after "Awarding of" in item 7430, added items 7432 and 7433, and redesignated former item 7432 as 7434.

1982- Pub. L. 97–248, title II, §292(d)(1), title III, §357(b)(3), Sept. 3, 1982, 96 Stat. 574 , 646, added items 7430 and 7431 and redesignated former item 7430 as 7432.

1976- Pub. L. 94–455, title XII, §§1203(b)(2)(B), 1204(c)(13), title XIII, §1306(b)(6), Oct. 4, 1976, 90 Stat. 1690 , 1699, 1719, added items 7427 to 7429 and redesignated former item 7427 as 7430.

1966- Pub. L. 89–719, title I, §110(d)(1), (2), Nov. 2, 1966, 80 Stat. 1145 , inserted "and Third Parties" in subchapter heading, substituted "Intervention" for "Civil action to clear title to property" in item 7424, added items 7425 and 7426, and redesignated former item 7425 as 7427.

Subchapter Referred to in Other Sections

This subchapter is referred to in section 6103 of this title.