Cases: Bob Jones University v. Simon, 416 U.S. 725 (1974); Alexander v. "Americans United" Inc., 416 U.S. 752 (1974)
(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 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.
Amended 1966, 1976, 1978, 1997, 1998, 2000, 2015
- 2015 Pub. L. 114-74 Pub. L. 114–74 substituted “6232(c)” for “6225(b), 6246(b)”.
- 2000 Pub. L. 106-554 Pub. L. 106–554 inserted “6330(e)(1),” after “6246(b),” and substituted “6672(c)” for “6672(b)”.
- 1998 Pub. L. 105-277 Pub. L. 105–277 substituted “6015(e)” for “6015(d)” and inserted “6331(i),” after “6246(b),”.
- 1998 Pub. L. 105-206 Pub. L. 105–206 inserted “6015(d),” after “sections”.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1454(b)(2), substituted “7429(b), and 7436” for “and 7429(b)”.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1239(e)(3), inserted “6225(b),” after “6213(a),”.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1222(b)(1), inserted “6246(b),” after “6213(a),”.
- 1978 Pub. L. 95-628 Pub. L. 95–628 inserted references to sections 6672(b) and 6694(c).
- 1976 Pub. L. 94-455 Pub. L. 94–455 substituted “7426(a) and (b)(1), and 7429(b)” for “and 7426(a) and (b)(1)”.
- 1966 Pub. L. 89-719 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”.
Cases: South Carolina v. Regan, 465 U.S. 367 (1984)
Cited by 12
(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—
Cited by 1
(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, in respect of any such tax.
Amended 1982, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141 substituted “Code, in” for “Code in”.
- 1982 Pub. L. 97-258 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)”.