
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7402]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
            Subchapter A--Civil Actions by the United States
 
Sec. 7402. Jurisdiction of district courts


(a) To issue orders, processes, and judgments

    The district courts of the United States at the instance of the 
United States shall have such jurisdiction to make and issue in civil 
actions, writs and orders of injunction, and of ne exeat republica, 
orders appointing receivers, and such other orders and processes, and to 
render such judgments and decrees as may be necessary or appropriate for 
the enforcement of the internal revenue laws. The remedies hereby 
provided are in addition to and not exclusive of any and all other 
remedies of the United States in such courts or otherwise to enforce 
such laws.

(b) To enforce summons

    If any person is summoned under the internal revenue laws to appear, 
to testify, or to produce books, papers, or other data, the district 
court of the United States for the district in which such person resides 
or may be found shall have jurisdiction by appropriate process to compel 
such attendance, testimony, or production of books, papers, or other 
data.

(c) For damages to United States officers or employees

    Any officer or employee of the United States acting under authority 
of this title, or any person acting under or by authority of any such 
officer or employee, receiving any injury to his person or property in 
the discharge of his duty shall be entitled to maintain an action for 
damages therefor, in the district court of the United States, in the 
district wherein the party doing the injury may reside or shall be 
found.

[(d) Repealed. Pub. L. 92-310, title II, Sec. 230(d), June 6, 1972, 86 
        Stat. 209]

(e) To quiet title

    The United States district courts shall have jurisdiction of any 
action brought by the United States to quiet title to property if the 
title claimed by the United States to such property was derived from 
enforcement of a lien under this title.

(f) General jurisdiction

            For general jurisdiction of the district courts of the 
        United States in civil actions involving internal revenue, see 
        section 1340 of title 28 of the United States Code.

(Aug. 16, 1954, ch. 736, 68A Stat. 873; Pub. L. 89-719, title I, 
Sec. 107(a), Nov. 2, 1966, 80 Stat. 1140; Pub. L. 93-310, title II, 
Sec. 230(d), June 6, 1972, 86 Stat. 209.)


                               Amendments

    1972--Subsec. (d). Pub. L. 92-310 repealed subsec. (d) which granted 
district courts jurisdiction of actions brought on official bonds.
    1966--Subsecs. (e), (f). Pub. L. 89-719 added subsec. (e) and 
redesignated former subsec. (e) as (f).


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966, 
regardless of when title or lien of United States arose or when lien or 
interest of another person was acquired, with certain exceptions, see 
section 114(a)-(c) of Pub. L. 89-719, set out as a note under section 
6323 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 7407, 7408, 7409, 7604 of 
this title.
