Public Law 119-88 (05/04/2026)
Subchapter A Civil Actions by the United States
Browse 0 units and 10 sections in Subchapter A Civil Actions by the United States of Title 26.
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