CIVIL ACTIONS BY THE UNITED STATES

Section 301.7401-1 - Authorization
Section 301.7403-1 - Action to enforce lien or to subject property to payment of tax
Section 301.7404-1 - Authority to bring civil action for estate taxes
Section 301.7406-1 - Disposition of judgments and moneys recovered
Section 301.7409-1 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
Section 301.7422-1 - Special rules for certain excise taxes imposed by chapter 42 or 43
Section 301.7423-1 - Repayments to officers or employees
Section 301.7424-2 - Intervention
Section 301.7425-1 - Discharge of liens; scope and application; judicial proceedings
Section 301.7425-2 - Discharge of liens; nonjudicial sales
Section 301.7425-3 - Discharge of liens; special rules
Section 301.7425-4 - Discharge of liens; redemption by United States
Section 301.7426-1 - Civil actions by persons other than taxpayers
Section 301.7426-2 - Recovery of damages in certain cases
Section 301.7429-1 - Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer
Section 301.7429-2 - Review of jeopardy and termination assessment and jeopardy levy procedures
Section 301.7429-3 - Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action
Section 301.7430-0 - Table of contents
Section 301.7430-1 - Exhaustion of administrative remedies
Section 301.7430-2 - Requirements and procedures for recovery of reasonable administrative costs
Section 301.7430-3 - Administrative proceeding and administrative proceeding date
Section 301.7430-4 - Reasonable administrative costs
Section 301.7430-5 - Prevailing party
Section 301.7430-6 - Effective/applicability dates
Section 301.7430-7 - Qualified offers
Section 301.7430-8 - Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code
Section 301.7432-1 - Civil cause of action for failure to release a lien
Section 301.7433-1 - Civil cause of action for certain unauthorized collection actions
Section 301.7433-2 - Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code
Section 301.7452-1 - Representation of parties
Section 301.7454-1 - Burden of proof in fraud and transferee cases
Section 301.7454-2 - Burden of proof in foundation manager, etc. cases
Section 301.7456-1 - Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals
Section 301.7457-1 - Witness fees
Section 301.7458-1 - Hearings
Section 301.7461-1 - Publicity of proceedings
Section 301.7476-1 - Declaratory judgments
Section 301.7477-1 - Declaratory judgments relating to the value of certain gifts for gift tax purposes
Section 301.7481-1 - Date when Tax Court decision becomes final; decision modified or reversed
Section 301.7482-1 - Courts of review; venue
Section 301.7483-1 - Petition for review
Section 301.7484-1 - Change of incumbent in office
Section 301.7502-1 - Timely mailing of documents and payments treated as timely filing and paying
Section 301.7503-1 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
Section 301.7505-1 - Sale of personal property acquired by the United States
Section 301.7506-1 - Administration of real estate acquired by the United States
Section 301.7507-1 - Banks and trust companies covered
Section 301.7507-2 - Scope of section generally
Section 301.7507-3 - Segregated or transferred assets
Section 301.7507-4 - Unsegregated assets
Section 301.7507-5 - Earnings
Section 301.7507-6 - Abatement and refund
Section 301.7507-7 - Establishment of immunity
Section 301.7507-8 - Procedure during immunity
Section 301.7507-9 - Termination of immunity
Section 301.7507-10 - Collection of tax after termination of immunity
Section 301.7507-11 - Exception of employment taxes
Section 301.7508-1 - Time for performing certain acts postponed by reason of service in a combat zone
Section 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action
Section 301.7510-1 - Exemption from tax of domestic goods purchased for the United States
Section 301.7512-1 - Separate accounting for certain collected taxes
Section 301.7513-1 - Reproduction of returns and other documents
Section 301.7514-1 - Seals of office
Section 301.7515-1 - Special statistical studies and compilations on request
Section 301.7516-1 - Training and training aids on request
Section 301.7517-1 - Furnishing on request of statement explaining estate or gift valuation