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Internal Revenue Code, § 7421. Prohibition Of Suits To Restrain Assessment Or Collection

I.R.C. § 7421(a) Tax
Editor's Note: Sec. 7421(a), below, after amendment by Pub. L. 114-74, Sec. 1101(f)(10), is effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
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.
I.R.C. § 7421(a) Tax
Editor's Note: Sec. 7421(a), below, before amendment by Pub. L. 114-74, Sec. 1101(f)(10), is effective for returns filed for partnership taxable years beginning before January 1, 2018.
Except as provided in sections 6015(e), 6212(a) and (c), 6213(a), 6225(b), 6246(b), 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.
I.R.C. § 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--
I.R.C. § 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
I.R.C. § 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 876; Nov. 2, 1966, Pub. L. 89-719, title I, 110(c), 80 Stat. 1144; Oct. 4, 1976, Pub. L. 94-455, title XII, 1204(c)(11), 90 Stat. 1699; Nov. 10, 1978, Pub. L. 95-628, 9(b)(1), 92 Stat. 3633; Sept. 13, 1982, Pub. L. 97-258, 3(f)(13), 96 Stat. 1065 ;Pub. L. 105-34, title XII, XIV, Sec. 1222(b)(1), 1239(e)(3), 1454(b)(2), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-206, title III, Sec. 3201(e)(3), July 22, 1998, 112 Stat 685; Pub. L. 105-277, title IV, Sec. 4002(c) and 4002(f), Oct. 21, 1998, 112 Stat 2681; Pub. L. 106-554, Sec. 313, 319, Dec. 21, 2000, 114 Stat. 2763; Pub. L. 114-74, title XI, Sec. 1101(f)(10), Nov. 2, 2015; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(324), Mar. 23, 2018, 132 Stat. 348.)
BACKGROUND NOTES
AMENDMENTS
2018--Subsec. (b)(2). Pub. L. 115-141, Div. U, Sec. 401(a)(324), amended par. (2) by substituting “Code, in” for “Code in”.
2015—Subsec. (a). Pub. L. 114-74, Sec. 1101(f)(10), amended subsec. (a) by substituting “6232(c)” for “6225(b), 6246(b)”.
2000-Subsec. (a). Pub. L. 106-554, Sec. 313(b)(2)(B), inserted “6330(e)(1),” after “6246(b)”.
Subsec. (a). Pub. L. 106-554, Sec. 319(24), substituted “6672(c)” for “6672(b)”.
1998--Subsec. (a). Pub. L. 105-277, Sec. 4002, amended subsec. (a) by substituting “6015(e)” for “6015(d)” and by inserting “6331(i),” after “6246(b)”.
Subsec. (a). Pub. L. 105-206, Sec. 3201(e)(3) inserted “6015(d)” after “sections”.
1997--Subsec. (a). Pub. L. 105-34, Sec. 1222(b)(1), inserted “6246(b),” after “6213(a),”.
Subsec. (a). Pub. L. 105-34, Sec. 1239(e)(3), inserted “6225(b),” after “6213(a)”.
Subsec. (a). Pub. L. 105-34, Sec. 1454(b)(2), substituted “7429(b), and 7436” for “and 7436”.
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”.
EFFECTIVE DATE OF 2018 AMENDMENT
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(324), effective March 23, 2018.
EFFECTIVE DATE OF 2015 AMENDMENT
Pub. L. 114-74, Sec. 1101(g) provided:
“(g) EFFECTIVE DATE.—
“(1) IN GENERAL.— Except as otherwise provided in this subsection, the amendments made by this section shall apply to returns filed for partnership taxable years beginning after December 31, 2017.
“(2) ADMINISTRATIVE ADJUSTMENT REQUESTS.— In the case of administrative adjustment request under section 6227 of such Code, the amendments made by this section shall apply to requests with respect to returns filed for partnership taxable years beginning after December 31, 2017.
“(3) ADJUSTED PARTNERS STATEMENTS.— In the case of a partnership electing the application of section 6226 of such Code, the amendments made by this section shall apply to elections with respect to returns filed for partnership taxable years beginning after December 31, 2017.
“(4) ELECTION.— A partnership may elect (at such time and in such form and manner as the Secretary of the Treasury may prescribe) for the amendments made by this section (other than the election under section 6221(b) of such Code (as added by this Act)) to apply to any return of the partnership filed for partnership taxable years beginning after the date of the enactment of this Act [Enacted: Nov. 2, 2015] and before January 1, 2018.”
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by Section 313(b)(2)(B) of Pub. L. 106-554 shall take effect on the date of the enactment of this Act [Enacted: Dec. 21, 2000].
EFFECTIVE DATE OF 1998 AMENDMENT
Amendments by Section 4002 of Pub. L. 105-277 applicable as if included in the provisions of the IRS Restructuring and Reform Act of 1998 to which they relate.
Amendment by Section 3201 of Pub. L. 105-206 applicable to any liability for tax arising after the date of enactment and any liability for tax arising on or before such date but remaining unpaid as of such date [enacted: July 22, 1998].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendment by Sec. 1222(b)(1) of Pub. L. 105-34 applicable to partnership taxable years ending on or after December 31, 1997.
Amendment by Sec. 1239(e)(3) of Pub. L. 105-34 applicable to partnership taxable years ending after the date of the enactment of this Act [enacted: Aug. 5, 1997].
Amendment by Sec. 1454(b)(2) of Pub. L. 105-34 effective on the date of the enactment of this Act [enacted: Aug. 5, 1997].
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 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 4961, 6207, 6213, 6672, 6694, 6703, 6904 of this title.