Taxpayer First Act

Pub. L. 116-25

41 sections of the Code credited to this law, found between Public Law 116-21 and Public Law 116-29.

• 26 U.S.C. § 139H — Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
• 26 U.S.C. § 527 — Political organizations
• 26 U.S.C. § 6011 — General requirement of return, statement, or list
• 26 U.S.C. § 6015 — Relief from joint and several liability on joint return
• 26 U.S.C. § 6033 — Returns by exempt organizations
• 26 U.S.C. § 6061 — Signing of returns and other documents
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6104 — Publicity of information required from certain exempt organizations and certain trusts
• 26 U.S.C. § 6108 — Statistical publications and studies
• 26 U.S.C. § 6306 — Qualified tax collection contracts
• 26 U.S.C. § 6307 — Special compliance personnel program account
• 26 U.S.C. § 6311 — Payment of tax by commercially acceptable means
• 26 U.S.C. § 6320 — Notice and opportunity for hearing upon filing of notice of lien
• 26 U.S.C. § 6330 — Notice and opportunity for hearing before levy
• 26 U.S.C. § 6336 — Sale of perishable goods
• 26 U.S.C. § 6402 — Authority to make credits or refunds
• 26 U.S.C. § 6503 — Suspension of running of period of limitation
• 26 U.S.C. § 6603 — Deposits made to suspend running of interest on potential underpayments, etc.
• 26 U.S.C. § 6621 — Determination of rate of interest
• 26 U.S.C. § 6651 — Failure to file tax return or to pay tax
• 26 U.S.C. § 6713 — Disclosure or use of information by preparers of returns
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 7122 — Compromises
• 26 U.S.C. § 7123 — Appeals dispute resolution procedures
• 26 U.S.C. § 7213 — Unauthorized disclosure of information
• 26 U.S.C. § 7216 — Disclosure or use of information by preparers of returns
• 26 U.S.C. § 7430 — Awarding of costs and certain fees
• 26 U.S.C. § 7431 — Civil damages for unauthorized inspection or disclosure of returns and return information
• 26 U.S.C. § 7522 — Content of tax due, deficiency, and other notices
• 26 U.S.C. § 7526 — Low-income taxpayer clinics
• 26 U.S.C. § 7526A — Return preparation programs for applicable taxpayers
• 26 U.S.C. § 7529 — Notification of suspected identity theft
• 26 U.S.C. § 7602 — Examination of books and witnesses
• 26 U.S.C. § 7609 — Special procedures for third-party summonses
• 26 U.S.C. § 7612 — Special procedures for summonses for computer software
• 26 U.S.C. § 7623 — Expenses of detection of underpayments and fraud, etc.
• 26 U.S.C. § 7803 — Commissioner of Internal Revenue; other officials
• 26 U.S.C. § 7804 — Other personnel
• 26 U.S.C. § 7812 — Streamlined critical pay authority for information technology positions
• 31 U.S.C. § 5317 — Search and forfeiture of monetary instruments
• 42 U.S.C. § 432 — Processing of tax data