- § 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
26 U.S. Code Subchapter A - Civil Actions by the United States
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.