Title 26, Chapter 76 — Judicial Proceedings

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

Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]

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