---
kind: "section"
citation: "26 U.S.C. § 3232"
title: "26"
title_heading: "Internal Revenue Code"
number: "3232"
heading: "Court jurisdiction"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/3232"
units:
  - "Subtitle C — Employment Taxes"
  - "Chapter 22 — Railroad Retirement Tax Act"
  - "Subchapter D — General Provisions"
---

# §3232. Court jurisdiction


The several district courts of the [United States](/usc/26/3121.md?p=e-2) shall have jurisdiction to entertain an application by the Attorney General on behalf of the Secretary to compel an [employee](/usc/26/3121.md?p=d) or other person residing within the jurisdiction of the court or an [employer](/usc/26/3231.md?p=a) subject to service of process within its jurisdiction to comply with any obligations imposed on such [employee](/usc/26/3121.md?p=d), [employer](/usc/26/3231.md?p=a), 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.


## Source credit

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

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.