§ 7421. 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.
(b)
Liability of transferee or fiduciary
No suit shall be maintained in any court for the purpose of restraining the assessment or collection (pursuant to the provisions of chapter 71) of—
[1] So in original. Probably should be followed by a comma.