26 USC Sec. 7402 01/05/2009
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 76 - JUDICIAL PROCEEDINGS
Subchapter A - Civil Actions by the United States
Sec. 7402. Jurisdiction of district courts
(a) To issue orders, processes, and judgments
The district courts of the United States at the instance of the
United States shall have such jurisdiction to make and issue in
civil actions, writs and orders of injunction, and of ne exeat
republica, orders appointing receivers, and such other orders and
processes, and to render such judgments and decrees as may be
necessary or appropriate for the enforcement of the internal
revenue laws. The remedies hereby provided are in addition to and
not exclusive of any and all other remedies of the United States in
such courts or otherwise to enforce such laws.
(b) To enforce summons
If any person is summoned under the internal revenue laws to
appear, to testify, or to produce books, papers, or other data, the
district court of the United States for the district in which such
person resides or may be found shall have jurisdiction by
appropriate process to compel such attendance, testimony, or
production of books, papers, or other data.
(c) For damages to United States officers or employees
Any officer or employee of the United States acting under
authority of this title, or any person acting under or by authority
of any such officer or employee, receiving any injury to his person
or property in the discharge of his duty shall be entitled to
maintain an action for damages therefor, in the district court of
the United States, in the district wherein the party doing the
injury may reside or shall be found.
[(d) Repealed. Pub. L. 92-310, title II, Sec. 230(d), June 6, 1972,
86 Stat. 209]
(e) To quiet title
The United States district courts shall have jurisdiction of any
action brought by the United States to quiet title to property if
the title claimed by the United States to such property was derived
from enforcement of a lien under this title.
(f) General jurisdiction
For general jurisdiction of the district courts of the United
States in civil actions involving internal revenue, see section
1340 of title 28 of the United States Code.
(Aug. 16, 1954, ch. 736, 68A Stat. 873; Pub. L. 89-719, title I,
Sec. 107(a), Nov. 2, 1966, 80 Stat. 1140; Pub. L. 93-310, title II,
Sec. 230(d), June 6, 1972, 86 Stat. 209.)
1972 - Subsec. (d). Pub. L. 92-310 repealed subsec. (d) which
granted district courts jurisdiction of actions brought on official
1966 - Subsecs. (e), (f). Pub. L. 89-719 added subsec. (e) and
redesignated former subsec. (e) as (f).
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
regardless of when title or lien of United States arose or when
lien or interest of another person was acquired, with certain
exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a
note under section 6323 of this title.