26 U.S.C. § 7421
§ 7421. Prohibition of suits to restrain assessment or collection
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed March 23, 2018 by the Consolidated Appropriations Act, 2018.
Every change, newest first (11)
- March 23, 2018Consolidated Appropriations Act, 2018
- November 2, 2015Public Law 114-74
- December 21, 2000Public Law 106-554
- October 21, 1998Public Law 105-277
- July 22, 1998IRS Restructuring and Reform Act of 1998
- August 5, 1997Taxpayer Relief Act of 1997
- September 13, 1982Public Law 97-258
- November 10, 1978Public Law 95-628
- October 4, 1976Tax Reform Act of 1976
- November 2, 1966Public Law 89-719
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.
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—
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
the amount of the liability of a fiduciary under section 3713(b) of title 31, United States Code, in respect of any such tax.