Title 26 — Internal Revenue CodeRelease 119-73
§3232 Court Jurisdiction
Title 26 › Subtitle Subtitle C— Employment Taxes › Chapter 22— RAILROAD RETIREMENT TAX ACT › Subchapter D— General Provisions › § 3232
Summary
Federal district courts can hear cases brought by the Attorney General, on behalf of the Treasury Secretary, to force an employer, employee, or other person in the court's area to meet obligations under this chapter of the tax law. This authority adds to, and does not replace, the courts' normal power to hear civil cases enforcing those same obligations.
Full Legal Text
Title 26, §3232
Internal Revenue Code — Source: USLM XML via OLRC
The several district courts of the United States shall have jurisdiction to entertain an application by the Attorney General on behalf of the Secretary to compel an employee or other person residing within the jurisdiction of the court or an employer subject to service of process within its jurisdiction to comply with any obligations imposed on such employee, employer, or other person under the provisions of this chapter. The jurisdiction herein specifically conferred upon such Federal courts shall not be held exclusive of any jurisdiction otherwise possessed by such courts to entertain civil actions, whether legal or equitable in nature, in aid of the enforcement of rights or obligations arising under the provisions of this chapter.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3232
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73