
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[CITE: 26USC7421]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
        Subchapter B--Proceedings by Taxpayers and Third Parties
 
Sec. 7421. Prohibition of suits to restrain assessment or 
        collection
        

(a) Tax

    Except as provided in sections 6015(e), 6212(a) and (c), 6213(a), 
6225(b), 6246(b), 6330(e)(1), 6331(i), 6672(c), 6694(c), and 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 \1\ in respect of any such 
    tax.
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    \1\ So in original. Probably should be followed by a comma.
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(Aug. 16, 1954, ch. 736, 68A Stat. 876; Pub. L. 89-719, title I, 
Sec. 110(c), Nov. 2, 1966, 80 Stat. 1144; Pub. L. 94-455, title XII, 
Sec. 1204(c)(11), Oct. 4, 1976, 90 Stat. 1699; Pub. L. 95-628, 
Sec. 9(b)(1), Nov. 10, 1978, 92 Stat. 3633; Pub. L. 97-258, 
Sec. 3(f)(13), Sept. 13, 1982, 96 Stat. 1065; Pub. L. 105-34, title XII, 
Secs. 1222(b)(1), 1239(e)(3), title XIV, Sec. 1454(b)(2), Aug. 5, 1997, 
111 Stat. 1019, 1028, 1057; Pub. L. 105-206, title III, Sec. 3201(e)(3), 
July 22, 1998, 112 Stat. 740; Pub. L. 105-277, div. J, title IV, 
Sec. 4002(c)(1), (f), Oct. 21, 1998, 112 Stat. 2681-906, 2681-907; Pub. 
L. 106-554, Sec. 1(a)(7) [title III, Secs. 313(b)(2)(B), 319(24)], Dec. 
21, 2000, 114 Stat. 2763, 2763A-642, 2763A-647.)


                               Amendments

    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, Sec. 1454(b)(2), substituted 
``7429(b), and 7436'' for ``and 7429(b)''.
    Pub. L. 105-34, Sec. 1239(e)(3), inserted ``6225(b),'' after 
``6213(a),''.
    Pub. L. 105-34, Sec. 1222(b)(1), inserted ``6246(b),'' after 
``6213(a),''.
    1982--Subsec. (b)(2). Pub. L. 97-258 substituted ``section 3713(b) 
of title 31, United States Code'' for ``section 3467 of the Revised 
Statutes (31 U.S.C. 192)''.
    1978--Subsec. (a). Pub. L. 95-628 inserted references to sections 
6672(b) and 6694(c).
    1976--Subsec. (a). Pub. L. 94-455 substituted ``7426(a) and (b)(1), 
and 7429(b)'' for ``and 7426(a) and (b)(1)''.
    1966--Subsec. (a). Pub. L. 89-719 inserted reference to section 
7426(a), (b)(1), and ``by any person, whether or not such person is the 
person against whom such tax was assessed''.


                    Effective Date of 1998 Amendments

    Amendment by Pub. L. 105-277 effective as if included in the 
provision of the Internal Revenue Service Restructuring and Reform Act 
of 1998, Pub. L. 105-206, to which such amendment relates, see section 
4002(k) of Pub. L. 105-277, set out as a note under section 1 of this 
title.
    Amendment by Pub. L. 105-206 applicable to any liability for tax 
arising after July 22, 1998, and any liability for tax arising on or 
before such date but remaining unpaid as of such date, see section 
3201(g)(1) of Pub. L. 105-206, set out as a note under section 6015 of 
this title.


                    Effective Date of 1997 Amendment

    Amendment by section 1222(b)(1) of Pub. L. 105-34 applicable to 
partnership taxable years beginning after Dec. 31, 1997, see section 
1226 of Pub. L. 105-34, as amended, set out as a note under section 6011 
of this title.
    Amendment by section 1239(e)(3) of Pub. L. 105-34 applicable to 
partnership taxable years ending after Aug. 5, 1997, see section 1239(f) 
of Pub. L. 105-34, set out as a note under section 6225 of this title.
    Amendment by section 1454(b)(2) of Pub. L. 105-34, effective Aug. 5, 
1997, see section 1454(c) of Pub. L. 105-34, set out as a note under 
section 6511 of this title.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-628 applicable with respect to penalties 
assessed more than 60 days after Nov. 10, 1978, see section 9(c) of Pub. 
L. 95-628, set out as a note under section 6672 of this title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 applicable with respect to action taken 
under section 6851, 6861, or 6862 of this title where notice and demand 
takes place after Feb. 28, 1977, see section 1204(d) of Pub. L. 94-455, 
as amended, set out as a note under section 6851 of this title.


                    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.


 Prohibition on Requests to Taxpayers To Give Up Rights To Bring Actions

    Pub. L. 105-206, title III, Sec. 3468, July 22, 1998, 112 Stat. 770, 
provided that:
    ``(a) Prohibition.--No officer or employee of the United States may 
request a taxpayer to waive the taxpayer's right to bring a civil action 
against the United States or any officer or employee of the United 
States for any action taken in connection with the internal revenue 
laws.
    ``(b) Exceptions.--Subsection (a) shall not apply in any case 
where--
        ``(1) a taxpayer waives the right described in subsection (a) 
    knowingly and voluntarily; or
        ``(2) the request by the officer or employee is made in person 
    and the taxpayer's attorney or other federally authorized tax 
    practitioner (within the meaning of section 7525(a)(3)(A) of the 
    Internal Revenue Code of 1986) is present, or the request is made in 
    writing to the taxpayer's attorney or other representative.''

                  Section Referred to in Other Sections

    This section is referred to in sections 4961, 6015, 6207, 6213, 
6246, 6330, 6331, 6672, 6694, 6703, 6904 of this title.
