# 26 U.S.C. § 7421: Prohibition of suits to restrain assessment or collection

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7421>. Cite pinpoints as 26 U.S.C. § 7421(a)(1).

## § 7421(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.

## § 7421(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—

**§ 7421(b)(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

**§ 7421(b)(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.

## Leading cases

- [Bob Jones University v. Simon, 416 U.S. 725 (1974)](https://www.courtlistener.com/opinion/109028/bob-jones-university-v-simon/)
- [Alexander v. "Americans United" Inc., 416 U.S. 752 (1974)](https://www.courtlistener.com/opinion/109029/alexander-v-americans-united-inc/)
- [South Carolina v. Regan, 465 U.S. 367 (1984)](https://www.courtlistener.com/opinion/111104/south-carolina-v-regan/)

## Connections

Cites: none

Cited by: § 4961 Abatement of second tier taxes where there is correction; § 6015 Relief from joint and several liability on joint return; § 6207 Cross references; § 6213 Restrictions applicable to deficiencies; petition to Tax Court; § 6232 Assessment, collection, and payment; § 6330 Notice and opportunity for hearing before levy; § 6331 Levy and distraint; § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax; § 6694 Understatement of taxpayer’s liability by tax return preparer; § 6703 Rules applicable to penalties under sections 6700, 6701, and 6702; § 6904 Prohibition of injunctions

Derived from: 1939 § 900(d); 1939 § 1025(e); 1939 § 3653(a), (b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 876
- 1966-11-02: [Pub. L. 89-719](/26/act/89-719.md), 80 Stat. 1144
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1699
- 1978-11-10: [Pub. L. 95-628](/26/act/95-628.md), 92 Stat. 3633
- 1982-09-13: [Pub. L. 97-258](/26/act/97-258.md), 96 Stat. 1065
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 1019
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 740
- 1998-10-21: [Pub. L. 105-277](/26/act/105-277.md), 112 Stat. 2681
- 2000-12-21: [Pub. L. 106-554](/26/act/106-554.md), 114 Stat. 2763
- 2015-11-02: [Pub. L. 114-74](/26/act/114-74.md), 129 Stat. 638
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1199