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26 U.S.C. § 7421 — Prohibition of suits to restrain assessment or collection

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 143 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1966Amended · Pub. L. 89-719 · 80 Stat. 1144
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1699
  • 1978Amended · Pub. L. 95-628 · 92 Stat. 3633
  • 1982Amended · Pub. L. 97-258 · 96 Stat. 1065
  • 1997Amended · Pub. L. 105-34 · 111 Stat. 1019, 1028, 1057
  • 1998Amended · Pub. L. 105-206 · 112 Stat. 740
  • 1998Amended · Pub. L. 105-277 · 112 Stat. 2681
  • 2000Amended · Pub. L. 106-554 · 114 Stat. 2763, 2763
  • 2015Amended · Pub. L. 114-74 · 129 Stat. 638
  • 2018Amended · Pub. L. 115-141 · 132 Stat. 1199

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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