{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7430/c/6","label":"court proceeding","definition":"The term “court proceeding” means any civil action brought in a court of the United States (including the Tax Court and the United States Court of Federal Claims).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}