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