Internal Revenue Code · 26 U.S.C.
§ 7421. Prohibition of suits to restrain assessment or collection
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7421
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 2, 1966 by Pub. L. 89–719
- Last amended
- March 23, 2018 by Pub. L. 115–141
- Amendments
- 9 dated changes in the source credit
- Length
- 2 subsections · 314 words · about 1 min to read
- Cross-references
- cites 11; cited by 11 Code sections and 4 other regulations
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.
(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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 11 other sections
- § 6015(e) Relief from joint and several liability on joint return
- § 6212(a) Notice of deficiency
- § 6213(a) Restrictions applicable to deficiencies; petition to Tax Court
- § 6232(c) Assessment, collection, and payment
- § 6330(e)(1) Notice and opportunity for hearing before levy
- § 6331(i) Levy and distraint
- § 6672(c) Failure to collect and pay over tax, or attempt to evade or defeat tax
- § 6694(c) Understatement of taxpayer’s liability by tax return preparer
- § 7426(a) Civil actions by persons other than taxpayers
- § 7429(b) Review of jeopardy levy or assessment procedures
- § 7436 Proceedings for determination of employment status
Cited by 11 Code sections
- § 4961(c)(1) Abatement of second tier taxes where there is correction
- § 6015(e)(1)(B)(ii) Relief from joint and several liability on joint return
- § 6207(1) Cross references
- § 6213(a) Restrictions applicable to deficiencies; petition to Tax Court
- § 6232(c) Assessment, collection, and payment
- § 6330(e)(1) Notice and opportunity for hearing before levy
- § 6331(i)(4)(B) Levy and distraint
- § 6672(c)(1)(C) Failure to collect and pay over tax, or attempt to evade or defeat tax
- § 6694(c)(1) Understatement of taxpayer’s liability by tax return preparer
- § 6703(c)(1) Rules applicable to penalties under sections 6700, 6701, and 6702
- § 6904 Prohibition of injunctions
Cited in 4 regulations not issued under it
- § 1.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 53.4961-2 Court proceedings to determine liability for second tier tax.
- § 301.6213-1 Restrictions applicable to deficiencies; petition to Tax Court.
- § 601.104 Collection functions.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 115–141Parts changed in 2018: (b)(2)
- Amended by Pub. L. 114–74Parts changed in 2015: (a)
- Amended by Pub. L. 106–554Parts changed in 2000: (a)
- Amended by Pub. L. 105–277Parts changed in 1998: (a)
- Amended by Pub. L. 105–206
- Amended by Pub. L. 105–34Parts changed in 1997: (a)
- Amended by Pub. L. 97–258Parts changed in 1982: (b)(2)
- Amended by Pub. L. 95–628Parts changed in 1978: (a)
- Amended by Pub. L. 94–455Parts changed in 1976: (a)
- Enacted by Pub. L. 89–719Parts changed in 1966: (a)
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 76 JUDICIAL PROCEEDINGS
- Subchapter B Proceedings by Taxpayers and Third Parties
Nearby sections
- § 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
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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), substituted “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 “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”.
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 Restructuring 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 liability for tax arising after July 22, 1998, and any liability 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 applicable 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 applicable 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, effective 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 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.
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 taxpayer’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 subsection (a) knowingly and voluntarily; or“(2) the request by the officer or employee is made in person and the taxpayer’s attorney or other federally 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.”