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Withdrawal of jurisdiction (view source)
Revision as of 21:38, February 11, 2009
, 21:38, February 11, 2009→Complete Withdrawals of Jurisdiction: link to de-orphan
Perhaps the most complete [[federal]] withdrawal of jurisdiction was from ALL courts, federal and state:
Perhaps the most complete [[federal]] withdrawal of jurisdiction was from ALL courts, federal and state:
26 USCS § 7421(a). Prohibition of suits to restrain assessment or collection.
[[26 USCS § 7421]](a). 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.
(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.