26 U.S.C. § 7421 — Prohibition of suits to restrain assessment

Page 3876 TITLE 26—INTERNAL REVENUE CODE § 7410 the publication or distribution of state- ments), any political campaign on behalf of (or in opposition to) any candidate for public office, and (ii) injunctive relief is appropriate to prevent future political expenditures. (b) Adjudication and decree In any action under subsection (a), if the court finds on the basis of clear and convincing evi- dence that— (1) such organization has flagrantly partici- pated in, or intervened in (including the publi- cation or distribution of statements), any po- litical campaign on behalf of (or in opposition to) any candidate for public office, and (2) injunctive relief is appropriate to prevent future political expenditures, the court may enjoin such organization from making political expenditures and may grant such other relief as may be appropriate to en- sure that the assets of such organization are preserved for charitable or other purposes speci- fied in section 501(c)(3). (c) Definitions For purposes of this section, the terms ‘‘sec- tion 501(c)(3) organization’’ and ‘‘political ex- penditures’’ have the respective meanings given to such terms by section 4955. (Added Pub. L. 100–203, title X, § 10713(a)(1), Dec. 22, 1987, 101 Stat. 1330–468.) Editorial Notes PRIOR PROVISIONS A prior section 7409 was renumbered section 7410 of this title. § 7410. Cross references (1) For provisions for collecting taxes in general, see chapter 64. (2) For venue in a civil action for the collection of any tax, see section 1396 of Title 28 of the United States Code. (3) For venue of a proceeding for the recovery of any fine, penalty, or forfeiture, see section 1395 of Title 28 of the United States Code. (Aug. 16, 1954, ch. 736, 68A Stat. 875, § 7407; re- numbered § 7408, Pub. L. 94–455, title XII, § 1203(g), Oct. 4, 1976, 90 Stat. 1693; renumbered § 7409, Pub. L. 97–248, title III, § 321(a), Sept. 3, 1982, 96 Stat. 612; renumbered § 7410, Pub. L. 100–203, title X, § 10713(a)(1), Dec. 22, 1987, 101 Stat. 1330–468.) Subchapter B—Proceedings by Taxpayers and Third Parties Sec. 7421. Prohibition of suits to restrain assessment or collection. 7422. Civil actions for refund. 7423. Repayments to officers or employees. 7424. Intervention. 7425. Discharge of liens. 7426. Civil actions by persons other than taxpayers. 7427. Tax return preparers. 7428. Declaratory judgments relating to status and classification of organizations under sec- tion 501(c)(3), etc. 7429. Review of jeopardy levy or assessment proce- dures. Sec. 7430. Awarding of costs and certain fees. 7431. Civil damages for unauthorized inspection or disclosure of returns and return informa- tion. 7432. Civil damages for failure to release lien. 7433. Civil damages for certain unauthorized col- lection actions. 7433A. Civil damages for certain unauthorized col- lection actions by persons performing serv- ices under qualified tax collection con- tracts. 7434. Civil damages for fraudulent filing of infor- mation returns. 7435. Civil damages for unauthorized enticement of information disclosure. 7436. Proceedings for determination of employment status. 7437. Cross references. Editorial Notes AMENDMENTS 2007—Pub. L. 110–28, title VIII, § 8246(a)(2)(J)(ii), May 25, 2007, 121 Stat. 202, substituted ‘‘Tax return pre- parers’’ for ‘‘Income tax return preparers’’ in item 7427. 2004—Pub. L. 108–357, title VIII, § 881(b)(2), Oct. 22, 2004, 118 Stat. 1626, added item 7433A. 1997—Pub. L. 105–35, § 3(d)(5), Aug. 5, 1997, 111 Stat. 1106, inserted ‘‘inspection or’’ before ‘‘disclosure’’ in item 7431. Pub. L. 105–34, title XIV, § 1454(b)(4), Aug. 5, 1997, 111 Stat. 1057, added items 7436 and 7437 and struck out former item 7436 ‘‘Cross references’’. 1996—Pub. L. 104–168, title VI, § 601(b), title XII, § 1203(b), July 30, 1996, 110 Stat. 1462, 1471, added items 7434 and 7435 and redesignated former item 7434 as 7436. 1988—Pub. L. 100–647, title VI, §§ 6237(e)(4), 6239(c), 6240(b), 6241(c), Nov. 10, 1988, 102 Stat. 3743, 3746–3748, in- serted ‘‘levy or’’ after ‘‘jeopardy’’ in item 7429, struck out ‘‘court’’ after ‘‘Awarding of’’ in item 7430, added items 7432 and 7433, and redesignated former item 7432 as 7434. 1982—Pub. L. 97–248, title II, § 292(d)(1), title III, § 357(b)(3), Sept. 3, 1982, 96 Stat. 574, 646, added items 7430 and 7431 and redesignated former item 7430 as 7432. 1976—Pub. L. 94–455, title XII, §§ 1203(b)(2)(B), 1204(c)(13), title XIII, § 1306(b)(6), Oct. 4, 1976, 90 Stat. 1690, 1699, 1719, added items 7427 to 7429 and redesig- nated former item 7427 as 7430. 1966—Pub. L. 89–719, title I, § 110(d)(1), (2), Nov. 2, 1966, 80 Stat. 1145, inserted ‘‘and Third Parties’’ in sub- chapter heading, substituted ‘‘Intervention’’ for ‘‘Civil action to clear title to property’’ in item 7424, added items 7425 and 7426, and redesignated former item 7425 as 7427. § 7421. Prohibition of suits to restrain assessment or collection (a) Tax 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 assess- ment or collection of any tax shall be main- tained 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 col- lection (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 tax- payer in respect of any internal revenue tax, or Page 3877 TITLE 26—INTERNAL REVENUE CODE § 7422 (2) the amount of the liability of a fiduciary under section 3713(b) of title 31, United States Code, in respect of any such tax. (Aug. 16, 1954, ch. 736, 68A Stat. 876; Pub. L. 89–719, title I, § 110(c), Nov. 2, 1966, 80 Stat. 1144; Pub. L. 94–455, title XII, § 1204(c)(11), Oct. 4, 1976, 90 Stat. 1699; Pub. L. 95–628, § 9(b)(1), Nov. 10, 1978, 92 Stat. 3633; Pub. L. 97–258, § 3(f)(13), Sept. 13, 1982, 96 Stat. 1065; Pub. L. 105–34, title XII, §§ 1222(b)(1), 1239(e)(3), title XIV, § 1454(b)(2), Aug. 5, 1997, 111 Stat. 1019, 1028, 1057; Pub. L. 105–206, title III, § 3201(e)(3), July 22, 1998, 112 Stat. 740; Pub. L. 105–277, div. J, title IV, § 4002(c)(1), (f), Oct. 21, 1998, 112 Stat. 2681–906, 2681–907; Pub. L. 106–554, § 1(a)(7) [title III, §§ 313(b)(2)(B), 319(24)], Dec. 21, 2000, 114 Stat. 2763, 2763A–642, 2763A–647; Pub. L. 114–74, title XI, § 1101(f)(10), Nov. 2, 2015, 129 Stat. 638; Pub. L. 115–141, div. U, title IV, § 401(a)(324), Mar. 23, 2018, 132 Stat. 1199.) Editorial Notes AMENDMENTS 2018—Subsec. (b)(2). Pub. L. 115–141 substituted ‘‘Code, in’’ for ‘‘Code in’’. 2015—Subsec. (a). Pub. L. 114–74 substituted ‘‘6232(c)’’ for ‘‘6225(b), 6246(b)’’. 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, § 1454(b)(2), sub- stituted ‘‘7429(b), and 7436’’ for ‘‘and 7429(b)’’. Pub. L. 105–34, § 1239(e)(3), inserted ‘‘6225(b),’’ after ‘‘6213(a),’’. Pub. L. 105–34, § 1222(b)(1), inserted ‘‘6246(b),’’ after ‘‘6213(a),’’. 1982—Subsec. (b)(2). Pub. L. 97–258 substituted ‘‘sec- tion 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’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2015 AMENDMENT Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title. EFFECTIVE DATE OF 1998 AMENDMENTS Amendment by Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Re- structuring 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 li- ability for tax arising after July 22, 1998, and any liabil- ity 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 ap- plicable 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 ap- plicable 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 6501 of this title. Amendment by section 1454(b)(2) of Pub. L. 105–34, ef- fective 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 ac- quired, 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, § 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 tax- payer’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 sub- section (a) knowingly and voluntarily; or ‘‘(2) the request by the officer or employee is made in person and the taxpayer’s attorney or other feder- ally 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.’’ § 7422. Civil actions for refund (a) No suit prior to filing claim for refund No suit or proceeding shall be maintained in any court for the recovery of any internal rev- enue tax alleged to have been erroneously or il- legally assessed or collected, or of any penalty claimed to have been collected without author- ity, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. (b) Protest or duress Such suit or proceeding may be maintained whether or not such tax, penalty, or sum has been paid under protest or duress. (c) Suits against collection officer a bar A suit against any officer or employee of the United States (or former officer or employee) or his personal representative for the recovery of