Chapter 76 - JUDICIAL PROCEEDINGSBrowse as ListSearch WithinSubchapter A - Civil Actions by the United States (§§ 7401 — 7410)Subchapter B - Proceedings by Taxpayers and Third Parties (§§ 7421 — 7437)Subchapter C - The Tax Court (§§ 7441 — 7479)Subchapter D - Court Review of Tax Court Decisions (§§ 7481 — 7487)Subchapter E - Burden of Proof (§ 7491)