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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Apr 17, 2026
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Title 26
Chapter I
Part 301
Subpart 0 - Judicial Proceedings
CIVIL ACTIONS BY THE UNITED STATES
§ 301.7401-1 - Authorization.
§ 301.7403-1 - Action to enforce lien or to subject property to payment of tax.
§ 301.7404-1 - Authority to bring civil action for estate taxes.
§ 301.7406-1 - Disposition of judgments and moneys recovered.
§ 301.7409-1 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
§ 301.7422-1 - Special rules for certain excise taxes imposed by chapter 42 or 43.
§ 301.7423-1 - Repayments to officers or employees.
§ 301.7424-2 - Intervention.
§ 301.7425-1 - Discharge of liens; scope and application; judicial proceedings.
§ 301.7425-2 - Discharge of liens; nonjudicial sales.
§ 301.7425-3 - Discharge of liens; special rules.
§ 301.7425-4 - Discharge of liens; redemption by United States.
§ 301.7426-1 - Civil actions by persons other than taxpayers.
§ 301.7426-2 - Recovery of damages in certain cases.
§ 301.7429-1 - Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
§ 301.7429-2 - Review of jeopardy and termination assessment and jeopardy levy procedures.
§ 301.7429-3 - Review of jeopardy and termination assessment and jeopardy levy procedures; judicial action.
§ 301.7430-0 - Table of contents.
§ 301.7430-1 - Exhaustion of administrative remedies.
§ 301.7430-2 - Requirements and procedures for recovery of reasonable administrative costs.
§ 301.7430-3 - Administrative proceeding and administrative proceeding date.
§ 301.7430-4 - Reasonable administrative costs.
§ 301.7430-5 - Prevailing party.
§ 301.7430-6 - Effective/applicability dates.
§ 301.7430-7 - Qualified offers.
§ 301.7430-8 - Administrative costs incurred in damage actions for violations of section 362 or 524 of the Bankruptcy Code.
§ 301.7432-1 - Civil cause of action for failure to release a lien.
§ 301.7433-1 - Civil cause of action for certain unauthorized collection actions.
§ 301.7433-2 - Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.
§ 301.7452-1 - Representation of parties.
§ 301.7454-1 - Burden of proof in fraud and transferee cases.
§ 301.7454-2 - Burden of proof in foundation manager, etc. cases.
§ 301.7456-1 - Administration of oaths and procurement of testimony; production of records of foreign corporations, foreign trusts or estates and nonresident alien individuals.
§ 301.7457-1 - Witness fees.
§ 301.7458-1 - Hearings.
§ 301.7461-1 - Publicity of proceedings.
§ 301.7476-1 - Declaratory judgments.
§ 301.7477-1 - Declaratory judgments relating to the value of certain gifts for gift tax purposes.
§ 301.7481-1 - Date when Tax Court decision becomes final; decision modified or reversed.
§ 301.7482-1 - Courts of review; venue.
§ 301.7483-1 - Petition for review.
§ 301.7484-1 - Change of incumbent in office.
§ 301.7502-1 - Timely mailing of documents and payments treated as timely filing and paying.
§ 301.7503-1 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
§ 301.7505-1 - Sale of personal property acquired by the United States.
§ 301.7506-1 - Administration of real estate acquired by the United States.
§ 301.7507-1 - Banks and trust companies covered.
§ 301.7507-2 - Scope of section generally.
§ 301.7507-3 - Segregated or transferred assets.
§ 301.7507-4 - Unsegregated assets.
§ 301.7507-5 - Earnings.
§ 301.7507-6 - Abatement and refund.
§ 301.7507-7 - Establishment of immunity.
§ 301.7507-8 - Procedure during immunity.
§ 301.7507-9 - Termination of immunity.
§ 301.7507-10 - Collection of tax after termination of immunity.
§ 301.7507-11 - Exception of employment taxes.
§ 301.7508-1 - Time for performing certain acts postponed by reason of service in a combat zone.
§ 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
§ 301.7510-1 - Exemption from tax of domestic goods purchased for the United States.
§ 301.7512-1 - Separate accounting for certain collected taxes.
§ 301.7513-1 - Reproduction of returns and other documents.
§ 301.7514-1 - Seals of office.
§ 301.7515-1 - Special statistical studies and compilations on request.
§ 301.7516-1 - Training and training aids on request.
§ 301.7517-1 - Furnishing on request of statement explaining estate or gift valuation.
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