I.R.C. § 7402(a) To Issue Orders, Processes, And Judgments
The district courts of the United States at the instance of the United States shall
have such jurisdiction to make and issue in civil actions, writs and orders of injunction,
and of ne exeat republica, orders appointing receivers, and such other orders and
processes, and to render such judgments and decrees as may be necessary or appropriate
for the enforcement of the internal revenue laws. The remedies hereby provided are
in addition to and not exclusive of any and all other remedies of the United States
in such courts or otherwise to enforce such laws.
I.R.C. § 7402(b) To Enforce Summons
If any person is summoned under the internal revenue laws to appear, to testify,
or to produce books, papers, or other data, the district court of the United States
for the district in which such person resides or may be found shall have jurisdiction
by appropriate process to compel such attendance, testimony, or production of books,
papers, or other data.
I.R.C. § 7402(c) For Damages To United States Officers Or Employees
Any officer or employee of the United States acting under authority of this title,
or any person acting under or by authority of any such officer or employee, receiving
any injury to his person or property in the discharge of his duty shall be entitled
to maintain an action for damages therefor, in the district court of the United States,
in the district wherein the party doing the injury may reside or shall be found.
I.R.C. § 7402(d)
Pub. L. 92-310, title II, 230(d), June 6, 1972, 86 Stat. 209]
I.R.C. § 7402(e) To Quiet Title
The United States district courts shall have jurisdiction of any action brought
by the United States to quiet title to property if the title claimed by the United
States to such property was derived from enforcement of a lien under this title.
I.R.C. § 7402(f) General Jurisdiction
For general jurisdiction of the district courts of the United States in civil actions
involving internal revenue, see section 1340 of title 28 of the United States Code.
(Aug. 16, 1954, ch. 736, 68A Stat. 873; Nov. 2, 1966, Pub. L. 89-719, title I, 107(a), 80 Stat. 1140;
June 6, 1972, Pub. L. 93-310, title II, 230(d), 86 Stat. 209.)
The internal revenue laws, referred to in subsec.
(a), are classified generally to this title.
1972--Subsec. (d). Pub. L. 92-310 repealed subsec.
(d) which granted district courts jurisdiction of actions brought on official bonds.
1966--Subsecs. (e), (f). Pub. L. 89-719 added subsec.
(e) and redesignated former subsec. (e) as (f).
Effective Date of 1966 Amendment
Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966, regardless of when the title or lien of the United
States arose or when the 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 7407, 7408, 7409, 7604 of this title; title
18 section 3613.