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United States Code

Subchapter B

Proceedings by Taxpayers and Third Parties

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