§ 7421. Prohibition of suits to restrain assessment or collection
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/usc/title-26/section-7421A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Tax Except as provided in sections 6015(e), 6212(a) and (c), 6213(a), 6232(c), 6330(e)(1), 6331(i), 6672(c), 6694(c), 7426(a) and (b)(1), 7429(b), and 7436, no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.
(b)Liability of transferee or fiduciary No suit shall be maintained in any court for the purpose of restraining the assessment or collection (pursuant to the provisions of chapter 71) of—
(1)the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any internal revenue tax, or
(2)the amount of the liability of a fiduciary under section 3713(b) of title 31, United States Code, in respect of any such tax.
(Aug. 16, 1954, ch. 736, 68A Stat. 876; Pub. L. 89–719, title I, § 110(c), Nov. 2, 1966, 80 Stat. 1144; Pub. L. 94–455, title XII, § 1204(c)(11), Oct. 4, 1976, 90 Stat. 1699; Pub. L. 95–628, § 9(b)(1), Nov. 10, 1978, 92 Stat. 3633; Pub. L. 97–258, § 3(f)(13), Sept. 13, 1982, 96 Stat. 1065; Pub. L. 105–34, title XII, §§ 1222(b)(1), 1239(e)(3), title XIV, § 1454(b)(2), Aug. 5, 1997, 111 Stat. 1019, 1028, 1057; Pub. L. 105–206, title III, § 3201(e)(3), July 22, 1998, 112 Stat. 740;
Pub. L. 105–277, div. J, title IV, § 4002(c)(1), (f), Oct. 21, 1998, 112 Stat. 2681–906, 2681–907; Pub. L. 106–554, § 1(a)(7) [title III, §§ 313(b)(2)(B), 319(24)], Dec. 21, 2000, 114 Stat. 2763, 2763A–642, 2763A–647; Pub. L. 114–74, title XI, § 1101(f)(10), Nov. 2, 2015, 129 Stat. 638; Pub. L. 115–141, div. U, title IV, § 401(a)(324), Mar. 23, 2018, 132 Stat. 1199.)
Connections6 cite this · traces to 12
Cited by 6 sections · top 4
statutes-at-large
- Public Law 95–628To revise miscellaneous timing requirements of the revenue laws, and for other purposes
- Public Law 97–258To revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, es title 31, United States Code, “Money and Finance”
- Public Law 105–206To amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
Traces to 12 documents
U.S. Code
- Priority of Government claims§ 3713
- Determination at partnership level§ 6221
- Tax imposed§ 1
- Relief from joint and several liability on joint return§ 6015
- General requirement of return, statement, or list§ 6011
- Limitations on assessment and collection§ 6501
- Limitations on credit or refund§ 6511
- Failure to collect and pay over tax, or attempt to evade or defeat tax§ 6672
- Termination assessments of income tax§ 6851
- Validity and priority against certain persons§ 6323
43 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 876
- Pub. L. 89–719, title I, § 110(c)
- 80 Stat. 1144
- Pub. L. 94–455, title XII, § 1204(c)(11)
- 90 Stat. 1699
- Pub. L. 95–628, § 9(b)(1)
- 92 Stat. 3633
- Pub. L. 97–258, § 3(f)(13)
- 96 Stat. 1065
- Pub. L. 105–34, title XII
- 111 Stat. 1019
- Pub. L. 105–206, title III, § 3201(e)(3)
- 112 Stat. 740
- Pub. L. 105–277, div. J, title IV, § 4002(c)(1)
- 112 Stat. 2681–906
- Pub. L. 106–554, § 1(a)(7) [title III, §§ 313(b)(2)(B), 319(24)]
- 114 Stat. 2763
- 129 Stat. 638
- 132 Stat. 1199
- Pub. L. 106–554
- Pub. L. 105–277
- Pub. L. 105–206
- Pub. L. 105–34, § 1454(b)(2)
- Pub. L. 105–34, § 1239(e)(3)
- Pub. L. 105–34, § 1222(b)(1)
- Pub. L. 97–258
- 31 U.S.C. 192
- Pub. L. 95–628
- Pub. L. 94–455
- Pub. L. 89–719
- section 4002(k) of Pub. L. 105–277
- section 3201(g)(1) of Pub. L. 105–206
- section 1222(b)(1) of Pub. L. 105–34
- section 1226 of Pub. L. 105–34
- section 1239(e)(3) of Pub. L. 105–34
- section 1239(f) of Pub. L. 105–34
- section 1454(b)(2) of Pub. L. 105–34
- section 1454(c) of Pub. L. 105–34
- section 9(c) of Pub. L. 95–628
+ 3 more
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§ 7421
Prohibition of suits to restrain assessment or collection
Stat.×6
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 876
Pub. L.Pub. L. 89–719, title I, § 110(c)
Cites 55 · showing 12Cited by 6 across 1 source