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U.S Code last checked for updates: May 22, 2025
All TitlesTitle 26Subtitle FChapter 76Subchapter B
  • § 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
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