---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch76/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Civil Actions by the United States"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch76-schA"
sections_count: 10
---

# Subchapter A — Civil Actions by the United States

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 76 — Judicial Proceedings

## Sections

- [§7401. Authorization](/usc/26/7401.md)
- [§7402. Jurisdiction of district courts](/usc/26/7402.md)
- [§7403. Action to enforce lien or to subject property to payment of tax](/usc/26/7403.md)
- [§7404. Authority to bring civil action for estate taxes](/usc/26/7404.md)
- [§7405. Action for recovery of erroneous refunds](/usc/26/7405.md)
- [§7406. Disposition of judgments and moneys recovered](/usc/26/7406.md)
- [§7407. Action to enjoin tax return preparers](/usc/26/7407.md)
- [§7408. Actions to enjoin specified conduct related to tax shelters and reportable transactions](/usc/26/7408.md)
- [§7409. Action to enjoin flagrant political expenditures of section 501(c)(3) organizations](/usc/26/7409.md)
- [§7410. Cross references](/usc/26/7410.md)