CITE

    26 USC Sec. 7402                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 76 - JUDICIAL PROCEEDINGS
    Subchapter A - Civil Actions by the United States

HEAD

    Sec. 7402. Jurisdiction of district courts

STATUTE

    (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    [(d) Repealed.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.

SOURCE

    (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.)

AMENDMENTS

      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).
                     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.