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Treasury Regulations · 26 CFR Part 301

Subpart ECFR94f366dd75fae71. Judicial Proceedings

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Civil Actions by the United States §§ 301.7401-1 to 301.7517-1

    1. § 301.7401-1 Authorization.
    2. § 301.7403-1 Action to enforce lien or to subject property to payment of tax.
    3. § 301.7404-1 Authority to bring civil action for estate taxes.
    4. § 301.7406-1 Disposition of judgments and moneys recovered.
    5. § 301.7409-1 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
    6. § 301.7422-1 Special rules for certain excise taxes imposed by chapter 42 or 43.
    7. § 301.7423-1 Repayments to officers or employees.
    8. § 301.7424-2 Intervention.
    9. § 301.7425-1 Discharge of liens; scope and application; judicial proceedings.
    10. § 301.7425-2 Discharge of liens; nonjudicial sales.
    11. § 301.7425-3 Discharge of liens; special rules.
    12. § 301.7425-4 Discharge of liens; redemption by United States.
    13. § 301.7426-1 Civil actions by persons other than taxpayers.
    14. § 301.7426-2 Recovery of damages in certain cases.
    15. § 301.7429-1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
    16. § 301.7429-2 Review of jeopardy and termination assessment and jeopardy levy procedures.
    17. § 301.7429-3 Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action.
    18. § 301.7430-0 Table of contents.
    19. § 301.7430-1 Exhaustion of administrative remedies.
    20. § 301.7430-2 Requirements and procedures for recovery of reasonable administrative costs.
    21. § 301.7430-3 Administrative proceeding and administrative proceeding date.
    22. § 301.7430-4 Reasonable administrative costs.
    23. § 301.7430-5 Prevailing party.
    24. § 301.7430-6 Effective/applicability dates.
    25. § 301.7430-7 Qualified offers.
    26. § 301.7430-8 Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code.
    27. § 301.7432-1 Civil cause of action for failure to release a lien.
    28. § 301.7433-1 Civil cause of action for certain unauthorized collection actions.
    29. § 301.7433-2 Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.
    30. § 301.7452-1 Representation of parties.
    31. § 301.7454-1 Burden of proof in fraud and transferee cases.
    32. § 301.7454-2 Burden of proof in foundation manager, etc. cases.
    33. § 301.7456-1 Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals.
    34. § 301.7457-1 Witness fees.
    35. § 301.7458-1 Hearings.
    36. § 301.7461-1 Publicity of proceedings.
    37. § 301.7476-1 Declaratory judgments.
    38. § 301.7477-1 Declaratory judgments relating to the value of certain gifts for gift tax purposes.
    39. § 301.7481-1 Date when Tax Court decision becomes final; decision modified or reversed.
    40. § 301.7482-1 Courts of review; venue.
    41. § 301.7483-1 Petition for review.
    42. § 301.7484-1 Change of incumbent in office.
    43. § 301.7502-1 Timely mailing of documents and payments treated as timely filing and paying.
    44. § 301.7503-1 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
    45. § 301.7505-1 Sale of personal property acquired by the United States.
    46. § 301.7506-1 Administration of real estate acquired by the United States.
    47. § 301.7507-1 Banks and trust companies covered.
    48. § 301.7507-2 Scope of section generally.
    49. § 301.7507-3 Segregated or transferred assets.
    50. § 301.7507-4 Unsegregated assets.
    51. § 301.7507-5 Earnings.
    52. § 301.7507-6 Abatement and refund.
    53. § 301.7507-7 Establishment of immunity.
    54. § 301.7507-8 Procedure during immunity.
    55. § 301.7507-9 Termination of immunity.
    56. § 301.7507-10 Collection of tax after termination of immunity.
    57. § 301.7507-11 Exception of employment taxes.
    58. § 301.7508-1 Time for performing certain acts postponed by reason of service in a combat zone.
    59. § 301.7508A-1 Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
    60. § 301.7510-1 Exemption from tax of domestic goods purchased for the United States.
    61. § 301.7512-1 Separate accounting for certain collected taxes.
    62. § 301.7513-1 Reproduction of returns and other documents.
    63. § 301.7514-1 Seals of office.
    64. § 301.7515-1 Special statistical studies and compilations on request.
    65. § 301.7516-1 Training and training aids on request.
    66. § 301.7517-1 Furnishing on request of statement explaining estate or gift valuation.