WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 76

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

Created in 1966 by Public Law 89-719. Changed by 9 later laws. No bill we track in this Congress changes it.

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    2018

    • Pub. L. 115–141 substituted "Code, in" for "Code in". (Consolidated Appropriations Act, 2018) Law text · (b)

    2015

    • Pub. L. 114–74 substituted "6232(c)" for "6225(b), 6246(b)". (Bipartisan Budget Act of 2015) Law text · (a)

    2000

    • Pub. L. 106–554 inserted "6330(e)(1)," after "6246(b)," and substituted "6672(c)" for "6672(b)". (Consolidated Appropriations Act, 2001) Law text · (a)

    1998

    • Pub. L. 105–277 substituted "6015(e)" for "6015(d)" and inserted "6331(i)," after "6246(b),". (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (a)
    • Pub. L. 105–206 inserted "6015(d)," after "sections". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)

    1997

    • Pub. L. 105–34, §1454(b)(2), substituted "7429(b), and 7436" for "and 7429(b)". (Taxpayer Relief Act of 1997) Law text · (a)
    • Pub. L. 105–34, §1239(e)(3), inserted "6225(b)," after "6213(a),". (Taxpayer Relief Act of 1997) Law text · (a)
    • Pub. L. 105–34, §1222(b)(1), inserted "6246(b)," after "6213(a),". (Taxpayer Relief Act of 1997) Law text · (a)

    1982

    • 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)". · (b)

    1978

    • Pub. L. 95–628 inserted references to sections 6672(b) and 6694(c). · (a)

    1976

    • Pub. L. 94–455 substituted "7426(a) and (b)(1), and 7429(b)" for "and 7426(a) and (b)(1)". · (a)

    1966

    • 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". · (a)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.