US Code

Public Law 119-88 (05/04/2026)

26 U.S.C. § 7437

Cross references

(1)
section 505 of title 11 For determination of amount of any tax, additions to tax, etc., in title 11 cases, see of the United States Code.
(2)
For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.
(3)
For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.
(4)
For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.
(5)
section 2410 of Title 28 For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have claim upon the premises involved, see of the United States Code.
(6)
section 3713(a) of title 31 For priority of lien of the United States in case of insolvency, see , United States Code.
(7)
section 2411(a) of Title 28 For interest on judgments for overpayments, see of the United States Code.
(8)
For review of a Tax Court decision, see section 7482.
(9)
section 2463 of Title 28 For statute prohibiting suits to replevy property taken under revenue laws, see of the United States Code.

Aug. 16, 1954, ch. 736 68A Stat. 878 Pub. L. 89–719, title I, § 10980 Stat. 1141 Pub. L. 94–455, title XII, § 1203(b)(2)(A)90 Stat. 1690 Pub. L. 94–455, title XIII, § 1306(a)90 Stat. 1717 Pub. L. 96–589, § 6(d)(1)94 Stat. 3408 Pub. L. 97–248, title II, § 292(a)96 Stat. 572 Pub. L. 97–248, title III, § 357(a)96 Stat. 645 Pub. L. 97–258, § 3(f)(14)96 Stat. 1065 Pub. L. 100–647, title VI102 Stat. 3746 Pub. L. 104–168, title VI, § 601(a)110 Stat. 1462 Pub. L. 104–168, title XII, § 1203(a)110 Stat. 1470 Pub. L. 105–34, title XIV, § 1454(a)111 Stat. 1055 (, , § 7425; renumbered § 7427, , , ; renumbered § 7428, and amended , title XIX, § 1906(a)(45), , , 1830; renumbered § 7430, , , ; , (i)(13), , , 3411; renumbered § 7431, , , ; renumbered § 7432, , , ; , , ; renumbered § 7434, , §§ 6240(a), 6241(a), , , 3747; renumbered § 7435, , , ; renumbered § 7436, , , ; renumbered § 7437, , , .)

Editorial Notes

Amendments

Pub. L. 97–258section 3713(a) of title 3131 U.S.C. 191Pub. L. 97–2481982—Par. (6). substituted “, United States Code” for “R.S. 3466 ()”. Notwithstanding the directory language that amendment be made to section 7430, the amendment was executed to this section to reflect the probable intent of Congress and the intervening renumbering of section 7430 as 7432 by .

Pub. L. 96–589, § 6(d)(1)section 35 of title 111980—Par. (1). , added par. (1). Former par. (1), which provided cross reference to former for exclusion of tax liability from discharge in bankruptcy, was struck out.

Pub. L. 96–589, § 6(d)(1)section 93 of title 11Par. (2). , (i)(13), added par. (2). Former par. (2), which provided cross reference to former for limit on amount allowed in bankruptcy proceedings on debts owing to the United States, was struck out.

Pub. L. 96–589, § 6(d)(1)section 107 of title 11Par. (3). , (i)(13), added par. (3). Former par. (3), which provided cross reference to former for recognition of tax liens in proceedings under the Bankruptcy Act, was struck out.

Pub. L. 96–589, § 6(d)(1)section 1080 of title 11Par. (4). , (i)(13), added par. (4). Former par. (4), which provided for cross reference to former for collection of taxes in connection with wage earners’ plans in bankruptcy courts, was struck out.

Pub. L. 94–455, § 1906(a)(45)(A)52 Stat. 851 11 U.S.C. 351976—Par. (1). , struck out “;” before “”.

Pub. L. 94–455, § 1906(a)(45)(B)52 Stat. 867 11 U.S.C. 93Par. (2). , struck out “;” before “”.

Pub. L. 94–455, § 1906(a)(45)(C)52 Stat. 876–877 11 U.S.C. 107Par. (3). , struck out “;” before “”.

Pub. L. 94–455, § 1906(a)(45)(D)52 Stat. 938 11 U.S.C. 1080Par. (4). , struck out “;” before “”.

Statutory Notes and Related Subsidiaries

Effective Date of 1980 Amendment

Pub. L. 96–589section 7(e) of Pub. L. 96–589section 108 of this titleAmendment by effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see , set out as a note under .