Civil Actions by the United States
7401Authorization7402Jurisdiction of district courts7403Action to enforce lien or to subject property to payment of tax7404Authority to bring civil action for estate taxes7405Action for recovery of erroneous refunds7406Disposition of judgments and moneys recovered7407Action to enjoin tax return preparers7408Actions to enjoin specified conduct related to tax shelters and reportable transactions7409Action to enjoin flagrant political expenditures of section 501(c)(3) organizations7410Cross references