---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch76/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Proceedings by Taxpayers and Third Parties"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch76-schB"
sections_count: 18
---

# Subchapter B — Proceedings by Taxpayers and Third Parties

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

## Sections

- [§7421. Prohibition of suits to restrain assessment or collection](/usc/26/7421.md)
- [§7422. Civil actions for refund](/usc/26/7422.md)
- [§7423. Repayments to officers or employees](/usc/26/7423.md)
- [§7424. Intervention](/usc/26/7424.md)
- [§7425. Discharge of liens](/usc/26/7425.md)
- [§7426. Civil actions by persons other than taxpayers](/usc/26/7426.md)
- [§7427. Tax return preparers](/usc/26/7427.md)
- [§7428. Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.](/usc/26/7428.md)
- [§7429. Review of jeopardy levy or assessment procedures](/usc/26/7429.md)
- [§7430. Awarding of costs and certain fees](/usc/26/7430.md)
- [§7431. Civil damages for unauthorized inspection or disclosure of returns and return information](/usc/26/7431.md)
- [§7432. Civil damages for failure to release lien](/usc/26/7432.md)
- [§7433. Civil damages for certain unauthorized collection actions](/usc/26/7433.md)
- [§7433A. Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts](/usc/26/7433A.md)
- [§7434. Civil damages for fraudulent filing of information returns](/usc/26/7434.md)
- [§7435. Civil damages for unauthorized enticement of information disclosure](/usc/26/7435.md)
- [§7436. Proceedings for determination of employment status](/usc/26/7436.md)
- [§7437. Cross references](/usc/26/7437.md)