Public Law 119-93 (05/19/2026)

Subchapter B Proceedings by Taxpayers and Third Parties

Browse 0 units and 18 sections in Subchapter B Proceedings by Taxpayers and Third Parties of Title 26.

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