
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC3232]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                      Subtitle C--Employment Taxes
 
                 CHAPTER 22--RAILROAD RETIREMENT TAX ACT
 
                    Subchapter D--General Provisions
 
Sec. 3232. Court jurisdiction

    The several district courts of the United States shall have 
jurisdiction to entertain an application by the Attorney General on 
behalf of the Secretary to compel an employee or other person residing 
within the jurisdiction of the court or an employer subject to service 
of process within its jurisdiction to comply with any obligations 
imposed on such employee, employer, or other person under the provisions 
of this chapter. The jurisdiction herein specifically conferred upon 
such Federal courts shall not be held exclusive of any jurisdiction 
otherwise possessed by such courts to entertain civil actions, whether 
legal or equitable in nature, in aid of the enforcement of rights or 
obligations arising under the provisions of this chapter.

(Aug. 16, 1954, ch. 736, 68A Stat. 437; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.
