US Code

Tag: Judicial Proceedings

  • Part III – Miscellaneous Provisions

    Part III – Miscellaneous Provisions Miscellaneous Provisions Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part III Details Reference: Part III Legend: Miscellaneous Provisions USCode Year: 2013 Provision Content Amendments 1988—Pub. L. 100–647, title I, §1018(u)(45), Nov. 10, 1988, 102 Stat. 3592, added item 7475. U.S. Encyclopedia of Law Coverage 26-U.S.C.-7459 in the Legal Encyclopedia: Tax Administration In…

  • Part III – Miscellaneous Provisions

    Part III – Miscellaneous Provisions Miscellaneous Provisions Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part III Details Reference: Part III Legend: Miscellaneous Provisions USCode Year: 2013 Provision Content Amendments 1988—Pub. L. 100–647, title I, §1018(u)(45), Nov. 10, 1988, 102 Stat. 3592, added item 7475. U.S. Encyclopedia of Law Coverage 26-U.S.C.-7459 in the Legal Encyclopedia: Tax Administration In…

  • 26-U.S.C.-7448

    26-U.S.C.-7448 §7448 – Annuities to Surviving Spouses and Dependent Children of Judges and Special Trial Judges Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part I > Section 7448 Details Reference: Section 7448 Legend: §7448 – Annuities to Surviving Spouses and Dependent Children of Judges and Special Trial Judges USCode Year: 2013 Provision Content (a) Definitions For purposes of this…

  • 26-U.S.C.-7448

    26-U.S.C.-7448 §7448 – Annuities to Surviving Spouses and Dependent Children of Judges and Special Trial Judges Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part I > Section 7448 Details Reference: Section 7448 Legend: §7448 – Annuities to Surviving Spouses and Dependent Children of Judges and Special Trial Judges USCode Year: 2013 Provision Content (a) Definitions For purposes of this…

  • 26-U.S.C.-7481

    26-U.S.C.-7481 §7481 – Date When Tax Court Decision Becomes Final Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter D > Section 7481 Details Reference: Section 7481 Legend: §7481 – Date When Tax Court Decision Becomes Final USCode Year: 2013 Provision Content (a) Reviewable decisions Except as provided in subsections (b), (c), and (d), the decision of the Tax Court shall…

  • 26-U.S.C.-7433

    26-U.S.C.-7433 §7433 – Civil Damages For Certain Unauthorized Collection Actions Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter B > Section 7433 Details Reference: Section 7433 Legend: §7433 – Civil Damages For Certain Unauthorized Collection Actions USCode Year: 2013 Provision Content (a) In general If, in connection with any collection of Federal tax with respect to a taxpayer, any officer…

  • 26-U.S.C.-7433

    26-U.S.C.-7433 §7433 – Civil Damages For Certain Unauthorized Collection Actions Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter B > Section 7433 Details Reference: Section 7433 Legend: §7433 – Civil Damages For Certain Unauthorized Collection Actions USCode Year: 2013 Provision Content (a) In general If, in connection with any collection of Federal tax with respect to a taxpayer, any officer…

  • 26-U.S.C.-7434

    26-U.S.C.-7434 §7434 – Civil Damages For Fraudulent Filing of Information Returns Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter B > Section 7434 Details Reference: Section 7434 Legend: §7434 – Civil Damages For Fraudulent Filing of Information Returns USCode Year: 2013 Provision Content (a) In general If any person willfully files a fraudulent information return with respect to payments purported…

  • 26-U.S.C.-7407

    26-U.S.C.-7407 §7407 – Action to Enjoin Tax Return Preparers Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter A > Section 7407 Details Reference: Section 7407 Legend: §7407 – Action to Enjoin Tax Return Preparers USCode Year: 2013 Provision Content (a) Authority to seek injunction A civil action in the name of the United States to enjoin any person who is…

  • 26-U.S.C.-7429

    26-U.S.C.-7429 §7429 – Review of Jeopardy Levy Or Assessment Procedures Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter B > Section 7429 Details Reference: Section 7429 Legend: §7429 – Review of Jeopardy Levy Or Assessment Procedures USCode Year: 2013 Provision Content (a) Administrative review (1) Administrative review (A) Prior approval required No assessment may be made under section 6851(a), 6852(a),…