Title 26
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Title 26
Title 26
JUDICIAL PROCEEDINGS
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Title 26
73
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Authorization
Jurisdiction of district courts
Action to enforce lien or to subject property to payment of tax
Authority to bring civil action for estate taxes
Action for recovery of erroneous refunds
Disposition of judgments and moneys recovered
Action to enjoin tax return preparers
Actions to enjoin specified conduct related to tax shelters and reportable transactions
Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
Cross references
Prohibition of suits to restrain assessment or collection
Civil actions for refund
Repayments to officers or employees
Intervention
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
Cross references
Status
Jurisdiction
Membership
Special trial judges
Organization
Offices
Times and places of sessions
Retirement
Retirement for special trial judges
Annuities to surviving spouses and dependent children of judges and special trial judges
Petitions
Representation of parties
Rules of practice, procedure, and evidence
Burden of proof in fraud, foundation manager, and transferee cases
Service of process
Administration of oaths and procurement of testimony
Witness fees
Hearings
Reports and decisions
Provisions of special application to divisions
Publicity of proceedings
Publication of reports
Disputes involving $50,000 or less
Intervention by trustee of debtor’s estate
Provisions of special application to transferees
Judicial conduct and disability procedures
Administration
Judicial conference
Employees
Expenditures
Disposition of fees
Fee for transcript of record
Practice fee
Declaratory judgments relating to qualification of certain retirement plans
Declaratory judgments relating to value of certain gifts
Declaratory judgments relating to status of certain governmental obligations
Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
Date when Tax Court decision becomes final
Courts of review
Notice of appeal
Change of incumbent in office
Bond to stay assessment and collection
Refund, credit, or abatement of amounts disallowed
Cross references
Burden of proof