§ 7402. Jurisdiction of district courts

Statutory text

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.

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.

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[(d) Repealed.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, § 230(d), June 6, 1972, 86 Stat. 209]

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.

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 873 · 68A Stat. 873
Enacted · 26 U.S.C. § 7402
Aug. 16, 1954, ch. 736, 68A Stat. 873
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 873
1966
Federal Tax Lien Act of 1966
Pub. L. 89–719 title I § 107(a) · 80 Stat. 1125
1. Added · 26 U.S.C. § 7402(e); 26 U.S.C. § 7402(f)
  Pub. L. 89–719 added subsec. (e)
2. Redesignated · 26 U.S.C. § 7402(e); 26 U.S.C. § 7402(f)
  Pub. L. 89–719 redesignated former subsec. (e) as (f)
Source evidence
Code amendment note
Subsecs. (e), (f). Pub. L. 89–719 added subsec. (e) and redesignated former subsec. (e) as (f).
Enacted provision · exact public law section
(a) Action To Quiet Title.— Section 7402 (relating to jurisdiction of district courts) is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: “(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.”
Effective date note
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.
1972
Pub. L. 92–310 · 86 Stat. 201
Repealed · 26 U.S.C. § 7402(d)
Pub. L. 92–310 repealed subsec. (d) which granted district courts jurisdiction of actions brought on official bonds
Source evidence
Code amendment note
Subsec. (d). Pub. L. 92–310 repealed subsec. (d) which granted district courts jurisdiction of actions brought on official bonds.

2 of 4 references resolved to an enrolled provision · 2 partial

Editorial Notes

Amendments1966–1972 · 2 rounds

1972

Subsec. (d). Pub. L. 92–310 repealed subsec. (d) which granted district courts jurisdiction of actions brought on official bonds.

1966

Subsecs. (e), (f). Pub. L. 89–719 added subsec. (e) and redesignated former subsec. (e) as (f).

Statutory Notes and Related Subsidiaries

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.

Credits

1954–1972 · 3 acts

1954Aug. 16, 1954, ch. 736, 68A Stat. 873
1966Pub. L. 89–719, title I, § 107(a), Nov. 2, 1966, 80 Stat. 1140
1972Pub. L. 93–310, title II, § 230(d), June 6, 1972, 86 Stat. 209.

Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 873; Pub. L. 89–719, title I, § 107(a), Nov. 2, 1966, 80 Stat. 1140; Pub. L. 93–310, title II, § 230(d), June 6, 1972, 86 Stat. 209.)