---
kind: "section"
citation: "26 U.S.C. § 7402"
title: "26"
title_heading: "Internal Revenue Code"
number: "7402"
heading: "Jurisdiction of district courts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7402"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter A — Civil Actions by the United States"
---

# §7402. Jurisdiction of district courts

- (a) **To issue orders, processes, and judgments—** The district courts of the [United States](/usc/26/7701.md?p=a-9) at the instance of the [United States](/usc/26/7701.md?p=a-9) shall have such jurisdiction to make and issue in civil actions, writs and orders of injunction, and of ne exeat republica, orders appointing receivers, and such other orders and processes, and to render such judgments and decrees as may be necessary or appropriate for the enforcement of the internal revenue laws. The remedies hereby provided are in addition to and not exclusive of any and all other remedies of the [United States](/usc/26/7701.md?p=a-9) in such courts or otherwise to enforce such laws.
- (b) **To enforce summons—** If any [person](/usc/26/7701.md?p=a-1) is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, or other data, the district court of the [United States](/usc/26/7701.md?p=a-9) for the district in which such [person](/usc/26/7701.md?p=a-1) resides or may be found shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, or other data.
- (c) **For damages to United States officers or employees—** Any officer or [employee](/usc/26/7701.md?p=a-20) of the [United States](/usc/26/7701.md?p=a-9) acting under authority of this title, or any [person](/usc/26/7701.md?p=a-1) acting under or by authority of any such officer or [employee](/usc/26/7701.md?p=a-20), receiving any injury to his [person](/usc/26/7701.md?p=a-1) or property in the discharge of his duty shall be entitled to maintain an action for damages therefor, in the district court of the [United States](/usc/26/7701.md?p=a-9), in the district wherein the party doing the injury may reside or shall be found.
- (d) **Repealed. Pub. L. 92–310, title II, § 230(d), June 6, 1972, 86 Stat. 209—**
- (e) **To quiet title—** The [United States](/usc/26/7701.md?p=a-9) district courts shall have jurisdiction of any action brought by the [United States](/usc/26/7701.md?p=a-9) to quiet title to property if the title claimed by the [United States](/usc/26/7701.md?p=a-9) to such property was derived from enforcement of a lien under this title.
- (f) **General jurisdiction—** For general jurisdiction of the district courts of the [United States](/usc/26/7701.md?p=a-9) in civil actions involving internal revenue, see [section 1340 of title 28](/usc/28/1340.md) of the United States Code.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 873; Pub. L. 89–719, title I, § 107(a), Nov. 2, 1966, 80 Stat. 1140; Pub. L. 93–310, title II, § 230(d), June 6, 1972, 86 Stat. 209.)

## Notes

### Editorial Notes

### Amendments

1972—Subsec. (d). Pub. L. 92–310 repealed subsec. (d) which granted district courts jurisdiction of actions brought on official bonds.

1966—Subsecs. (e), (f). Pub. L. 89–719 added subsec. (e) and redesignated former subsec. (e) as (f).

### Statutory Notes and Related Subsidiaries

### Effective Date of 1966 Amendment

Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.