Civil Actions by the United States

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 301
8. ›
9. Subpart ECFR94f366dd75fae71
10. ›
11. Subject Group Civil Actions by the United States

Sections

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