Chapter 76 - JUDICIAL PROCEEDINGSBrowse as ListSearch WithinSubchapter A - CIVIL ACTIONS BY THE UNITED STATES (§§ 7401 — 7410)Subchapter B - PROCEEDINGS BY TAXPAYERS AND THIRD PARTIES (§§ 7421 — 7437)Subchapter C - THE TAX COURT (§§ 7441 — 7479)Subchapter D - COURT REVIEW OF TAX COURT DECISIONS (§§ 7481 — 7487)Subchapter E - BURDEN OF PROOF (§ 7491)