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Internal Revenue Code · 26 U.S.C.

Chapter 76. JUDICIAL PROCEEDINGS

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Civil Actions by the United States §§ 7401–7410

    1. § 7401 Authorization
    2. § 7402 Jurisdiction of district courts
    3. § 7403 Action to enforce lien or to subject property to payment of tax
    4. § 7404 Authority to bring civil action for estate taxes
    5. § 7405 Action for recovery of erroneous refunds
    6. § 7406 Disposition of judgments and moneys recovered
    7. § 7407 Action to enjoin tax return preparers
    8. § 7408 Actions to enjoin specified conduct related to tax shelters and reportable transactions
    9. § 7409 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
    10. § 7410 Cross references

  2. Subchapter B Proceedings by Taxpayers and Third Parties §§ 7421–7437

    1. § 7421 Prohibition of suits to restrain assessment or collection
    2. § 7422 Civil actions for refund
    3. § 7423 Repayments to officers or employees
    4. § 7424 Intervention
    5. § 7425 Discharge of liens
    6. § 7426 Civil actions by persons other than taxpayers
    7. § 7427 Tax return preparers
    8. § 7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
    9. § 7429 Review of jeopardy levy or assessment procedures
    10. § 7430 Awarding of costs and certain fees
    11. § 7431 Civil damages for unauthorized inspection or disclosure of returns and return information
    12. § 7432 Civil damages for failure to release lien
    13. § 7433 Civil damages for certain unauthorized collection actions
    14. § 7433A Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
    15. § 7434 Civil damages for fraudulent filing of information returns
    16. § 7435 Civil damages for unauthorized enticement of information disclosure
    17. § 7436 Proceedings for determination of employment status
    18. § 7437 Cross references

  3. Subchapter C The Tax Court §§ 7441–7479

    1. Part I ORGANIZATION AND JURISDICTION §§ 7441–7448

      1. § 7441 Status
      2. § 7442 Jurisdiction
      3. § 7443 Membership
      4. § 7443A Special trial judges
      5. § 7443B Repealed
      6. § 7444 Organization
      7. § 7445 Offices
      8. § 7446 Times and places of sessions
      9. § 7447 Retirement
      10. § 7447A Retirement for special trial judges
      11. § 7448 Annuities to surviving spouses and dependent children of judges and special trial judges

    2. Part II PROCEDURE §§ 7451–7466

      1. § 7451 Petitions
      2. § 7452 Representation of parties
      3. § 7453 Rules of practice, procedure, and evidence
      4. § 7454 Burden of proof in fraud, foundation man­ager, and transferee cases
      5. § 7455 Service of process
      6. § 7456 Administration of oaths and procurement of testimony
      7. § 7457 Witness fees
      8. § 7458 Hearings
      9. § 7459 Reports and decisions
      10. § 7460 Provisions of special application to divisions
      11. § 7461 Publicity of proceedings
      12. § 7462 Publication of reports
      13. § 7463 Disputes involving $50,000 or less
      14. § 7464 Intervention by trustee of debtor’s estate
      15. § 7465 Provisions of special application to transferees
      16. § 7466 Judicial conduct and disability procedures

    3. Part III MISCELLANEOUS PROVISIONS §§ 7470–7475

      1. § 7470 Administration
      2. § 7470A Judicial conference
      3. § 7471 Employees
      4. § 7472 Expenditures
      5. § 7473 Disposition of fees
      6. § 7474 Fee for transcript of record
      7. § 7475 Practice fee

    4. Part IV DECLARATORY JUDGMENTS §§ 7476–7479

      1. § 7476 Declaratory judgments relating to qualification of certain retirement plans
      2. § 7477 Declaratory judgments relating to value of certain gifts
      3. § 7478 Declaratory judgments relating to status of certain governmental obligations
      4. § 7479 Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166

  4. Subchapter D Court Review of Tax Court Decisions §§ 7481–7487

    1. § 7481 Date when Tax Court decision becomes final
    2. § 7482 Courts of review
    3. § 7483 Notice of appeal
    4. § 7484 Change of incumbent in office
    5. § 7485 Bond to stay assessment and collection
    6. § 7486 Refund, credit, or abatement of amounts dis­allowed
    7. § 7487 Cross references

  5. Subchapter E Burden of Proof § 7491

    1. § 7491 Burden of proof