Subchapter B — Proceedings by Taxpayers and Third Parties

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• §7421 Prohibition of suits to restrain assessment or collection
• §7422 Civil actions for refund
• §7423 Repayments to officers or employees
• §7424 Intervention
• §7425 Discharge of liens
• §7426 Civil actions by persons other than taxpayers
• §7427 Tax return preparers
• §7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
• §7429 Review of jeopardy levy or assessment procedures
• §7430 Awarding of costs and certain fees
• §7431 Civil damages for unauthorized inspection or disclosure of returns and return information
• §7432 Civil damages for failure to release lien
• §7433 Civil damages for certain unauthorized collection actions
• §7433A Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
• §7434 Civil damages for fraudulent filing of information returns
• §7435 Civil damages for unauthorized enticement of information disclosure
• §7436 Proceedings for determination of employment status
• §7437 Cross references