§7421. Prohibition of suits to restrain assessment or collection
(a) Tax
Except as provided in sections 6212(a) and (c), 6213(a), 6672(b), 6694(c), and 7426(a) and (b)(1), and 7429(b), 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 876
; Nov. 2, 1966,
Pub. L. 89–719, title I, §110(c), 80 Stat. 1144
; Oct. 4, 1976,
Pub. L. 94–455, title XII, §1204(c)(11), 90 Stat. 1699
; Nov. 10, 1978,
Pub. L. 95–628, §9(b)(1), 92 Stat. 3633
; Sept. 13, 1982,
Pub. L. 97–258, §3(f)(13), 96 Stat. 1065
.)
Amendments
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 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.
Section Referred to in Other Sections
This section is referred to in sections 4961, 6207, 6213, 6672, 6694, 6703, 6904 of this title.