§ 7408. Actions to enjoin specified conduct related to tax shelters and reportable transactions
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(a)Authority to seek injunction A civil action in the name of the United States to enjoin any person from further engaging in specified conduct may be commenced at the request of the Secretary. Any action under this section shall be brought in the district court of the United States for the district in which such person resides, has his principal place of business, or has engaged in specified conduct. The court may exercise its jurisdiction over such action (as provided in section 7402(a)) separate and apart from any other action brought by the United States against such person.
(b)Adjudication and decree In any action under subsection (a), if the court finds—
(1)that the person has engaged in any specified conduct, and
(2)that injunctive relief is appropriate to prevent recurrence of such conduct,
the court may enjoin such person from engaging in such conduct or in any other activity subject to penalty under this title.
(c)Specified conduct For purposes of this section, the term “specified conduct” means any action, or failure to take action, which is—
(1)subject to penalty under section 6700, 6701, 6707, or 6708, or
(2)in violation of any requirement under regulations issued under section 330 of title 31, United States Code.
(d)Citizens and residents outside the United States If any citizen or resident of the United States does not reside in, and does not have his principal place of business in, any United States judicial district, such citizen or resident shall be treated for purposes of this section as residing in the District of Columbia.
(Added Pub. L. 97–248, title III, § 321(a), Sept. 3, 1982, 96 Stat. 612; amended Pub. L. 98–369, div. A, title I, § 143(b), July 18, 1984, 98 Stat. 682; Pub. L. 108–357, title VIII, § 820(a), (b)(1), Oct. 22, 2004, 118 Stat. 1585.)
Connections6 cite this · traces to 3
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- Public Law 108–357To amend the Internal Revenue Code of 1986 to remove impediments in such Code and make our manufacturing, service, and high-technology businesses and workers more competitive and productive both at Oct. 22, 2004[[H
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
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13 references not yet in our index
- Pub. L. 97–248, title III, § 321(a)
- 96 Stat. 612
- Pub. L. 98–369, div. A, title I, § 143(b)
- 98 Stat. 682
- Pub. L. 108–357, title VIII, § 820(a)
- 118 Stat. 1585
- Pub. L. 108–357, § 820(b)(1)
- Pub. L. 108–357, § 820(a)
- Pub. L. 98–369, § 143(b)(1)
- Pub. L. 108–357, title VIII, § 820(c)
- Pub. L. 98–369
- section 143(c) of Pub. L. 98–369
- Pub. L. 97–248, title III, § 321(c)
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§ 7408
Actions to enjoin specified conduct related to tax shelters and reportable transactions
Stat.×4
IRM×1
U.S.C.×1
Pub. L.Pub. L. 97–248, title III, § 321(a)
Stat.96 Stat. 612
Pub. L.Pub. L. 98–369, div. A, title I, § 143(b)
Stat.98 Stat. 682
Pub. L.Pub. L. 108–357, title VIII, § 820(a)
Cites 16 · showing 8Cited by 6 across 3 sources