United States IRC sections
Statute section
IRC section 7421
Prohibition of suits to restrain assessment or collection (Anti-Injunction Act)
Country
United States
Section
7421
Updated
2026-05-20
Operative text
Section 7421(a), the Anti-Injunction Act, bars suits to restrain the assessment or collection of any tax. Limited exceptions exist for certain pre-enforcement proceedings authorized elsewhere in the Code, and the Supreme Court has clarified the scope of the AIA in CIC Services v. IRS (2021).
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This entry cites
Cited by
Primary sources
- 26 U.S.C. section 7421Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.