26 U.S. Code Chapter 76, Subchapter A - Civil Actions by the United States

Sec. 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.
Amendments

2007—Pub. L. 110–28, title VIII, § 8246(a)(2)(I)(ii),May 25, 2007, 121 Stat. 202, substituted “tax return preparers” for “income tax return preparers” in item 7407.
2004—Pub. L. 108–357, title VIII, § 820(b)(2),Oct. 22, 2004, 118 Stat. 1585, added item 7408 and struck out former item 7408 “Action to enjoin promoters of abusive tax shelters, etc.”
1987—Pub. L. 100–203, title X, § 10713(a)(2),Dec. 22, 1987, 101 Stat. 1330–469, added item 7409 and redesignated former item 7409 as 7410.
1982—Pub. L. 97–248, title III, § 321(b),Sept. 3, 1982, 96 Stat. 612, added item 7408 and redesignated former item 7408 as 7409.
1976—Pub. L. 94–455, title XII, § 1203(i)(4),Oct. 4, 1976, 90 Stat. 1695, added item 7407 and redesignated former item 7407 as 7408.

 

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