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United States Code

Subchapter A

Civil Actions by the United States

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