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26 U.S.C. § 7421

Prohibition of suits to restrain assessment or collection

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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Citation
26 U.S.C. § 7421, Prohibition of suits to restrain assessment or collection, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464437
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Full text

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. 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—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 95-628(H.R. 7320)1978-11-10
    An Act to revise miscellaneous timing requirements of the revenue laws, and for other purposes.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-258(H.R. 6128)1982-09-13
    A bill to revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, as title 31, United States Code, "Money and Finance".
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 105-34(H.R. 2014)1997-08-05
    Taxpayer Relief Act of 1997
    House: 389–43Senate: 92–8
  • Amended byPub. L. 105-206(H.R. 2676)1998-07-22
    Internal Revenue Service Restructuring and Reform Act of 1998
    House: 116–292Senate: 96–2
  • Amended byPub. L. 105-277(H.R. 4328)1998-10-21
    Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999
    House: 333–95Senate: 65–29
  • Amended byPub. L. 106-554(H.R. 4577)2000-12-21
    Consolidated Appropriations Act, 2001
    House: 292–60Senate: 52–43
  • Amended byPub. L. 114-74(H.R. 1314)2015-11-02
    Bipartisan Budget Act of 2015
    House: 266–167Senate: 62–37
  • Amended byPub. L. 115-141(H.R. 1625)2018-03-23
    Consolidated Appropriations Act, 2018
    House: 256–167Senate: no recorded tally