FEDERAL · 26 U.S.C. · Chapter Subchapter D—General Provisions

Court jurisdiction

26 U.S.C. § 3232
Title26Internal Revenue Code
ChapterSubchapter D—General Provisions

This text of 26 U.S.C. § 3232 (Court jurisdiction) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 U.S.C. § 3232.

Text

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.

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Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 437; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Editorial Notes

Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Cite This Page — Counsel Stack

Bluebook (online)
26 U.S.C. § 3232, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/3232.