26 U.S.C. § 7421
Prohibition of suits to restrain assessment or collection
# (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.
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Cited by 14
- 26 CFR § 1.6694-4 — Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 26 CFR § 301.6213-1 — Restrictions applicable to deficiencies; petition to Tax Court.
- 26 CFR § 53.4961-2 — Court proceedings to determine liability for second tier tax.
- 26 U.S.C. § 4961 — Abatement of second tier taxes where there is correction
- 26 U.S.C. § 6015 — Relief from joint and several liability on joint return
- 26 U.S.C. § 6207 — Cross references
- 26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
- 26 U.S.C. § 6232 — Assessment, collection, and payment
- 26 U.S.C. § 6330 — Notice and opportunity for hearing before levy
- 26 U.S.C. § 6331 — Levy and distraint
- 26 U.S.C. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
- 26 U.S.C. § 6694 — Understatement of taxpayer’s liability by tax return preparer
Nearby sections (25 sections)
- 7344 · Extended application of penalties relating to officers of the…
- 7345 · Revocation or denial of passport in case of certain tax…
- 7401 · Authorization
- 7402 · Jurisdiction of district courts
- 7403 · Action to enforce lien or to subject property to payment of tax
- 7404 · Authority to bring civil action for estate taxes
- 7405 · Action for recovery of erroneous refunds
- 7406 · Disposition of judgments and moneys recovered
- 7407 · Action to enjoin tax return preparers
- 7408 · Actions to enjoin specified conduct related to tax shelters and…
- 7409 · Action to enjoin flagrant political expenditures of section…
- 7410 · Cross references
- 7421 · Prohibition of suits to restrain assessment or collection
- 7422 · Civil actions for refund
- 7423 · Repayments to officers or employees
- 7424 · Intervention
- 7425 · Discharge of liens
- 7426 · Civil actions by persons other than taxpayers
- 7427 · Tax return preparers
- 7428 · Declaratory judgments relating to status and classification of…
- 7429 · Review of jeopardy levy or assessment procedures
- 7430 · Awarding of costs and certain fees
- 7431 · Civil damages for unauthorized inspection or disclosure of…
- 7432 · Civil damages for failure to release lien
- 7433 · Civil damages for certain unauthorized collection actions