The Tax Division also brings other affirmative non-collection actions and claims seeking judicial assistance in enforcing the internal revenue laws. Such proceedings may include suits to
- • enjoin tax return preparers under 26 U.S.C. §§ 7402, 7407, and/or 7408
- • enjoin abusive scheme promoters under 26 U.S.C. § 7408
- • enjoin employers from pyramiding employment taxes or taxpayers from failing to pay estimated taxes, under 26 U.S.C. § 7402
- • expunge so-called "common law liens" filed against IRS or other government personnel, also under 26 U.S.C. § 7402
- • seeking a writ ne exeat
Tax Division attorneys will handle these proceedings.
[updated February 2018]