Page:United States Statutes at Large Volume 68A.djvu/916

 876

INTERNAL REVENUE CODE OF 1&54

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Subchapters—Proceedings by Taxpayers .. jt V,

Sec. 7421. Sec. 7422. Sec. 7423. Sec. 7424. Sec. 7425.

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Prohibition of suits to restrain assessment or collection. Civil actions for refund. Repayments to officers or employees. Civil action to clear title to property. --^ Cross references.

SEC. 7421. PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION. (a) TAX.—Except as provided in sections 6212(a) and (c), and 6213 (a), no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court. (b) LIABILITY OF TRANSFER E E 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 3467 of the Revised Statutes (31 U.S.C. 192) in respect of any such tax. SEC. 7422. CIVIL ACTIONS FOR REFUND. (a) N o S U I T P R I O R TO F I L I N G CLAIM FOR R E F U N D. — N o suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary or his delegate, according to the provisions of law in that regard, and the regulations of the Secretary or his delegate established in pursuance thereof. (b) PROTEST OR DURESS.—Such suit or proceeding may be maintained whether or not such tax, penalty, or sum has been paid under protest or duress. (c) SUITS AGAINST COLLECTION OFFICER A B A R. — A suit against any officer or employee of the United States (or former officer or employee) or his personal representative for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected shall be treated as if the United States had been a party to such suit in applying the doctrine of res judicata in all suits instituted after June 15, 1942, in respect of any internal revenue tax, and in all proceedings in the Tax Court and on review of decisions of the Tax Court where the petition to the Tax Court was filed after such date. (d) CREDIT TREATED AS PAYMENT. —The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of such tax liability so satisfied, be deemed to be a payment in respect of such tax liability at the time such credit is allowed. § 7421 }

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