The following list shows all sections of subchapter B (Proceedings by Taxpayers and Third Parties) of chapter 76 (JUDICIAL PROCEEDINGS) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
|Prohibition of suits to restrain assessment or collection
|Civil actions for refund
|Repayments to officers or employees
|Discharge of liens
|Civil actions by persons other than taxpayers
|Tax return preparers
|Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
|Review of jeopardy levy or assessment procedures
|Awarding of costs and certain fees
|Civil damages for unauthorized inspection or disclosure of returns and return information
|Civil damages for failure to release lien
|Civil damages for certain unauthorized collection actions
|Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
|Civil damages for fraudulent filing of information returns
|Civil damages for unauthorized enticement of information disclosure
|Proceedings for determination of employment status
The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.