Legal Regulations: Statute and Code Reference

This page provides a structured reference to the 172 regulatory citations tracked across IRS Resolution Authority. All citations are extracted from page content and verified against primary sources.

Citation Summary

Category Count
Federal Statutes (U.S. Code) 88
Federal Regulations (C.F.R.) 4
Named Federal Acts 24
Building & Electrical Codes 50
Public Laws 6
Total 172

Federal Statutes (U.S. Code)

Citation Jurisdiction
11 U.S.C. § 108(c) US
11 U.S.C. § 1322(b) US
11 U.S.C. § 362 US
11 U.S.C. § 507(a)(8) US
11 U.S.C. § 522(c)(2) US
11 U.S.C. § 523(a)(1) US
15 U.S.C. § 1681 US
18 U.S.C. § 1341 US
18 U.S.C. § 1956 US
18 U.S.C. § 371 US
26 U.S.C. § 1471 US
26 U.S.C. § 162 US
26 U.S.C. § 170 US
26 U.S.C. § 179 US
26 U.S.C. § 6015 US
26 U.S.C. § 6020(b) US
26 U.S.C. § 6159 US
26 U.S.C. § 6159(c) US
26 U.S.C. § 6212 US
26 U.S.C. § 6213 US
26 U.S.C. § 6303 US
26 U.S.C. § 6320 US
26 U.S.C. § 6321 US
26 U.S.C. § 6323 US
26 U.S.C. § 6325 US
26 U.S.C. § 6325(b) US
26 U.S.C. § 6325(d) US
26 U.S.C. § 6330 US
26 U.S.C. § 6330(d) US
26 U.S.C. § 6330(e) US
26 U.S.C. § 6331 US
26 U.S.C. § 6331(h) US
26 U.S.C. § 6331(k) US
26 U.S.C. § 6331(k)(1) US
26 U.S.C. § 6332 US
26 U.S.C. § 6332(c) US
26 U.S.C. § 6334 US
26 U.S.C. § 6334(a)(4) US
26 U.S.C. § 6334(a)(7) US
26 U.S.C. § 6334(e) US
26 U.S.C. § 6343 US
26 U.S.C. § 6343(b) US
26 U.S.C. § 6501 US
26 U.S.C. § 6501(a) US
26 U.S.C. § 6501(c)(1) US
26 U.S.C. § 6502 US
26 U.S.C. § 6503 US
26 U.S.C. § 6531 US
26 U.S.C. § 6621 US
26 U.S.C. § 6651(a)(1) US
26 U.S.C. § 6656 US
26 U.S.C. § 6662 US
26 U.S.C. § 6663 US
26 U.S.C. § 6672 US
26 U.S.C. § 6751 US
26 U.S.C. § 6861 US
26 U.S.C. § 7122 US
26 U.S.C. § 7122(c) US
26 U.S.C. § 7122(c)(1) US
26 U.S.C. § 7123 US
26 U.S.C. § 7201 US
26 U.S.C. § 7202 US
26 U.S.C. § 7203 US
26 U.S.C. § 7206 US
26 U.S.C. § 7422 US
26 U.S.C. § 7441 US
26 U.S.C. § 7463 US
26 U.S.C. § 7463(b) US
26 U.S.C. § 7481 US
26 U.S.C. § 7521 US
26 U.S.C. § 7521(a)(1) US
26 U.S.C. § 7521(b)(2) US
26 U.S.C. § 7525 US
26 U.S.C. § 7526 US
26 U.S.C. § 7602 US
26 U.S.C. § 7623 US
26 U.S.C. § 7701(o) US
26 U.S.C. § 7803(a)(3) US
26 U.S.C. § 7803(c) US
31 U.S.C. § 330 US
31 U.S.C. § 5311 US
31 U.S.C. § 5314 US
31 U.S.C. § 5321 US
31 U.S.C. § 5321(a)(5) US
31 U.S.C. § 5322 US
38 U.S.C. § 5301 US
42 U.S.C. § 407 US
5 U.S.C. § 551 US

Federal Regulations (C.F.R.)

Citation Jurisdiction
26 C.F.R. Part 301.7122 US
31 C.F.R. Part 10 US
31 C.F.R. Part 1010.311 US
31 C.F.R. Part 1010.350 US

Named Federal Acts

Citation Jurisdiction
Administrative Procedure Act US
Administrative Remedies Before Court Act US
American Jobs Creation Act of 2004 US
Bank Secrecy Act US
Bankruptcy Reform Act of 1978 US
Bipartisan Budget Act of 2015 US
Collection Act US
Consumer Credit Protection Act US
Disciplinary Act US
Enrolled Act US
Fair Credit Reporting Act US
Federal Insurance Contributions Act US
Federal Unemployment Tax Act US
Foreign Account Tax Compliance Act US
HIRE Act of 2010 US
IRS Restructuring and Reform Act of 1998 US
Restructuring and Reform Act of 1998 US
Suspicious Act US
Tax Relief and Health Care Act of 2006 US
Taxpayer First Act US
Taxpayer First Act of 2019 US
The American Jobs Creation Act of 2004 US
The Foreign Account Tax Compliance Act US
The Taxpayer First Act US

Building & Electrical Codes

Citation Jurisdiction
IRC 170 National
IRC 183 National
IRC 280 National
IRC 3301 National
IRC 3504 National
IRC 3509 National
IRC 6015 National
IRC 6020 National
IRC 6038 National
IRC 6062 National
IRC 61 National
IRC 6103 National
IRC 6159 National
IRC 6201 National
IRC 6212 National
IRC 6213 National
IRC 6302 National
IRC 6303 National
IRC 6320 National
IRC 6321 National
IRC 6322 National
IRC 6323 National
IRC 6325 National
IRC 6330 National
IRC 6331 National
IRC 6332 National
IRC 6334 National
IRC 6343 National
IRC 6404 National
IRC 6501 National
IRC 6502 National
IRC 6503 National
IRC 6511 National
IRC 66 National
IRC 6601 National
IRC 6621 National
IRC 6651 National
IRC 6656 National
IRC 6662 National
IRC 6663 National
IRC 6672 National
IRC 6702 National
IRC 7122 National
IRC 7201 National
IRC 7203 National
IRC 7521 National
IRC 7602 National
IRC 7623 National
IRC 7803 National
IRC 7811 National

Public Laws

Citation Jurisdiction
Pub. L. 105-206 US
Pub. L. 108-357 US
Pub. L. 109-432 US
Pub. L. 111-147 US
Pub. L. 116-25 US
Pub. L. 95-598 US

Pages with Regulatory Citations

Page Citations
payroll-tax-compliance-and-resolution 16
irs-criminal-investigation-process 15
us-legal-system-topic-context 14
irs-resolution-process-overview 14
irs-international-tax-enforcement 14
federal-tax-debt-discharge-bankruptcy 13
bank-account-levy-irs 13
us-legal-system-listings 12
tax-levy-release-procedures 12
tax-court-petition-process 12
irs-collections-division-structure 12
irs-audit-representation-rights 11
voluntary-disclosure-program-irs 10
us-legal-system-directory-purpose-and-scope 10
irs-lien-impact-on-credit-and-property 10
irs-appeals-office-process 10
collection-due-process-hearing 9
trust-fund-recovery-penalty 8
tax-evasion-vs-tax-avoidance-legal-distinctions 8
irs-whistleblower-program 8
irs-wage-garnishment-rules 7
irs-penalty-abatement-options 7
irs-collection-alternatives-comparison 7
irs-audit-types-and-triggers 7
tax-lien-release-and-discharge 6
irs-notice-response-procedures 6
how-to-use-this-us-legal-system-resource 6
offer-in-compromise-eligibility-requirements 5
irs-enrolled-agent-representation 5
innocent-spouse-relief-options 5
... and 9 more pages

Recent Regulatory Changes

Change Type Date Source
Promoting the National Defense by Ensuring an Adequate Supply of Elemental Ph... executive order 2026-02-23 federal_register
Employment Authorization Reform for Asylum Applicants proposed rule 2026-02-23 federal_register
Appellate Jurisdiction Update final rule 2026-03-09 federal_register
Medicare Program; Hospital Outpatient Prospective Payment and Ambulatory Surg... final rule 2026-02-23 federal_register
Medications for the Treatment of Opioid Use Disorder; Correction final rule 2026-02-23 federal_register
Airworthiness Directives; Airbus Helicopters proposed rule 2026-02-23 federal_register
Airworthiness Directives; Airbus Canada Limited Partnership (Type Certificate... proposed rule 2026-02-23 federal_register
Airworthiness Directives; Airbus Helicopters final rule 2026-03-10 federal_register
Airworthiness Directives; Airbus Helicopters final rule 2026-03-10 federal_register
Comprehensive Fishery Management Plans for Puerto Rico, St. Croix, and St. Th... final rule 2026-02-23 federal_register
Fisheries of the Northeastern United States; Revised 2026 Atlantic Mackerel S... final rule 2026-02-23 federal_register
Airworthiness Directives; Airbus SAS Airplanes final rule 2026-03-30 federal_register
Age Search Service Fee Structure proposed rule 2026-02-23 federal_register
Policy Clarifying Definition of “Actively Engaged” for Purposes of Inspector ... final rule 2026-02-23 federal_register
Oil and Gas and Sulfur Operations in the Outer Continental Shelf-Revisions to... proposed rule 2026-02-23 federal_register
Form N-PORT Reporting proposed rule 2026-02-23 federal_register
Investment Company Names Form N-PORT Reporting; Extension of Compliance Date final rule 2026-03-25 federal_register
Farmer Bridge Assistance (FBA) Program final rule 2026-02-23 federal_register
Establishment of Class E Airspace; Providence Seaside Hospital Heliport, Seas... final rule 2026-05-14 federal_register
Continuation of the National Emergency With Respect to Venezuela executive order 2026-02-20 federal_register

Monitoring Sources

Citations on this site are monitored against the following regulatory data sources:

Citation data last extracted: 2026-03-08

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