Title 26, Internal Revenue CodeRelease 119-102

§6904 Prohibition of Injunctions

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 71 — TRANSFEREES AND FIDUCIARIES › § 6904

Last updated Aug 21, 2026|Official source

Summary

No one may bring a lawsuit to stop the government from enforcing a transferee’s or a fiduciary’s responsibility. See section 7421(b).

Full Legal Text

Internal Revenue Code, Source: USLM XML via OLRC

For prohibition of suits to restrain enforcement of liability of transferee, or fiduciary, see section 7421(b).

Reference

Citation

26 U.S.C. § 6904

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102