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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle F
Chapter 76
Subchapter A
§ 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
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