Subchapter A - Civil Actions by the United States
- Section 7401 - Authorization
- Section 7402 - Jurisdiction of district courts
- Section 7403 - Action to enforce lien or to subject property to payment of tax
- Section 7404 - Authority to bring civil action for estate taxes
- Section 7405 - Action for recovery of erroneous refunds
- Section 7406 - Disposition of judgments and moneys recovered
- Section 7407 - Action to enjoin tax return preparers
- Section 7408 - Actions to enjoin specified conduct related to tax shelters and reportable transactions
- Section 7409 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- Section 7410 - Cross references