Subchapter A Civil Actions by the United States

Sections in 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