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

• Cite as: 26 U.S.C. § 7421

(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.

Cite as 26 U.S.C. § 7421

Source: 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, 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.

Notes from the Office of Law Revision Counsel

current through 11/8/2021

EDITORIAL NOTES

AMENDMENTS

2018-Subsec. (b)(2). Pub. L. 115-141 substituted "Code, in" for "Code in".

2015-Subsec. (a). Pub. L. 114-74 substituted "6232(c)" for "6225(b), 6246(b)".

2000-Subsec. (a). Pub. L. 106-554 inserted "6330(e)(1)," after "6246(b)," and substituted "6672(c)" for "6672(b)".

1998-Subsec. (a). Pub. L. 105-277 substituted "6015(e)" for "6015(d)" and inserted "6331(i)," after "6246(b),".

Pub. L. 105-206 inserted "6015(d)," after "sections".

1997-Subsec. (a). Pub. L. 105-34, §1454(b)(2), substituted "7429(b), and 7436" for "and 7429(b)".

Pub. L. 105-34, §1239(e)(3), inserted "6225(b)," after "6213(a),".

Pub. L. 105-34, §1222(b)(1), inserted "6246(b)," after "6213(a),".