§ dig.tax
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    Subtitle F Procedure and Administration
    Chapter 76 Judicial Proceedings
    Subchapter A Civil Actions by the United States
    1. § 7401 Authorization
    2. § 7402 Jurisdiction of district courts
    3. § 7403 Action to enforce lien or to subject property to payment of tax
    4. § 7404 Authority to bring civil action for estate taxes
    5. § 7405 Action for recovery of erroneous refunds
    6. § 7406 Disposition of judgments and moneys recovered
    7. § 7407 Action to enjoin tax return preparers
    8. § 7408 Actions to enjoin specified conduct related to tax shelters and reportable transactions
    9. § 7409 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
    § 7410 Cross references
    1. (1) For provisions for collecting taxes in general, see chapter 64.
    2. (2) For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.
    3. (3) For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see section 1395 of Title 28 of the United States Code.

    § 7410 Cross references

    OLRC 119-134 · eCFR 2026-10-19 · 3 amending Acts

    Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 3 Acts

    1954197619821987(1) (2) (3)

    (1) For provisions for collecting taxes in general, see chapter 64.

    (2) For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code.

    (3) For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see section 1395 of Title 28 of the United States Code.