Internal Revenue Code:Sec. 3232. Court jurisdiction
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 22 - RAILROAD RETIREMENT TAX ACT
Subchapter D - General Provisions
Statute
Sec. 3232. Court jurisdiction
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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 437; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Miscellaneous
AMENDMENTS
1976 - Pub. L. 94-455 struck out ''or his delegate'' after
''Secretary''.
