26 U.S.C. § 7421 : US Code - Section 7421: Prohibition of suits to restrain assessment or collection

Search 26 U.S.C. § 7421 : US Code - Section 7421: Prohibition of suits to restrain assessment or collection

(a) Tax
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), and
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.
(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 -
(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
(2) the amount of the liability of a fiduciary under section
3713(b) of title 31, United States Code (!1) in respect of any
such tax.