26 USC tF - JUDICIAL PROCEEDINGS

United States Code

U.S. Code most recently checked for updates: May 24, 2025

Subchapter A [§ 7401 - § 7410] - Civil Actions by the United States

Subchapter B [§ 7421 - § 7437] - Proceedings by Taxpayers and Third Parties

Subchapter C [§ 7441 - § 7479] - The Tax Court

Subchapter D [§ 7481 - § 7487] - Court Review of Tax Court Decisions

Subchapter E [§ 7491 - § 7491] - Burden of Proof