US Code

Tag: Judicial Proceedings

  • 26-U.S.C.-7444

    26-U.S.C.-7444 §7444 – Organization Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part I > Section 7444 Details Reference: Section 7444 Legend: §7444 – Organization USCode Year: 2013 Provision Content (a) Seal The Tax Court shall have a seal which shall be judicially noticed. (b) Designation of chief judge The Tax Court shall at least biennially designate a judge to…

  • 26-U.S.C.-7432

    26-U.S.C.-7432 §7432 – Civil Damages For Failure to Release Lien Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter B > Section 7432 Details Reference: Section 7432 Legend: §7432 – Civil Damages For Failure to Release Lien USCode Year: 2013 Provision Content (a) In general If any officer or employee of the Internal Revenue Service knowingly, or by reason of negligence,…

  • 26-U.S.C.-7408

    26-U.S.C.-7408 §7408 – Actions to Enjoin Specified Conduct Related to Tax Shelters and Reportable Transactions Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter A > Section 7408 Details Reference: Section 7408 Legend: §7408 – Actions to Enjoin Specified Conduct Related to Tax Shelters and Reportable Transactions USCode Year: 2013 Provision Content (a) Authority to seek injunction A civil action in…

  • 26-U.S.C.-7408

    26-U.S.C.-7408 §7408 – Actions to Enjoin Specified Conduct Related to Tax Shelters and Reportable Transactions Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter A > Section 7408 Details Reference: Section 7408 Legend: §7408 – Actions to Enjoin Specified Conduct Related to Tax Shelters and Reportable Transactions USCode Year: 2013 Provision Content (a) Authority to seek injunction A civil action in…

  • Subchapter B –

    Subchapter B – Proceedings By Taxpayers and Third Parties Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter B Details Reference: Subchapter B Legend: Proceedings By Taxpayers and Third Parties USCode Year: 2013 Provision Content Amendments 2007—Pub. L. 110–28, title VIII, §8246(a)(2)(J)(ii), May 25, 2007, 121 Stat. 202, substituted Tax return preparers for Income tax return preparers in item…

  • Subchapter B –

    Subchapter B – Proceedings By Taxpayers and Third Parties Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter B Details Reference: Subchapter B Legend: Proceedings By Taxpayers and Third Parties USCode Year: 2013 Provision Content Amendments 2007—Pub. L. 110–28, title VIII, §8246(a)(2)(J)(ii), May 25, 2007, 121 Stat. 202, substituted Tax return preparers for Income tax return preparers in item…

  • 26-U.S.C.-7426

    26-U.S.C.-7426 §7426 – Civil Actions By Persons Other Than Taxpayers Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter B > Section 7426 Details Reference: Section 7426 Legend: §7426 – Civil Actions By Persons Other Than Taxpayers USCode Year: 2013 Provision Content (a) Actions permitted (1) Wrongful levy If a levy has been made on property or property has been sold…

  • Subchapter D –

    Subchapter D – Court Review of Tax Court Decisions Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter D Details Reference: Subchapter D Legend: Court Review of Tax Court Decisions USCode Year: 2013 Provision Content Amendments 1969—Pub. L. 91–172, title IX, §§959(b), 960(i)(2), Dec. 30, 1969, 83 Stat. 734, 735, substituted Notice of appeal for Petition for review in…

  • Subchapter D –

    Subchapter D – Court Review of Tax Court Decisions Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter D Details Reference: Subchapter D Legend: Court Review of Tax Court Decisions USCode Year: 2013 Provision Content Amendments 1969—Pub. L. 91–172, title IX, §§959(b), 960(i)(2), Dec. 30, 1969, 83 Stat. 734, 735, substituted Notice of appeal for Petition for review in…

  • Part IV – Declaratory Judgments

    Part IV – Declaratory Judgments Declaratory Judgments Pathway Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part IV Details Reference: Part IV Legend: Declaratory Judgments USCode Year: 2013 Provision Content Amendments 1997—Pub. L. 105–34, title V, §§505(b), 506(c)(2), Aug. 5, 1997, 111 Stat. 855, 856, added items 7477 and 7479. 1984—Pub. L. 98–369, div. A, title I, §131(e)(2)(B), July…