Subchapter B Proceedings by Taxpayers and Third Parties

Sections in Subchapter B

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