§ 7421. Prohibition of suits to restrain assessment or collection

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26 USCA § 7421United States Code AnnotatedTitle 26. Internal Revenue CodeEffective: March 23, 2018 (Approx. 3 pages)

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§ 7421. Prohibition of suits to restrain assessment or collection

26 USCA § 7421United States Code AnnotatedTitle 26. Internal Revenue CodeEffective: March 23, 2018 (Approx. 3 pages)

United States Code Annotated

Title 26. Internal Revenue Code (Refs & Annos)

Subtitle F. Procedure and Administration (Refs & Annos)

Chapter 76. Judicial Proceedings

Subchapter B. Proceedings by Taxpayers and Third Parties (Refs & Annos)

Effective: March 23, 2018

26 U.S.C.A. § 7421, I.R.C. § 7421

§ 7421. Prohibition of suits to restrain assessment or collection

Currentness

(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.

CREDIT(S)

(Aug. 16, 1954, c. 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.)

26 U.S.C.A. § 7421, 26 USCA § 7421

Current through P.L. 118-49. Some statute sections may be more current, see credits for details.

End of Document

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