A civil action in the name of the United States to enjoin any person from further engaging in specified conduct may be commenced at the request of the Secretary. Any action under this section shall be brought in the district court of the United States for the district in which such person resides, has his principal place of business, or has engaged in specified conduct. The court may exercise its jurisdiction over such action (as provided in section
7402(a)) separate and apart from any other action brought by the United States against such person.
(b) Adjudication and decree
In any action under subsection (a), if the court finds—
(1)that the person has engaged in any specified conduct, and
(2)that injunctive relief is appropriate to prevent recurrence of such conduct,
the court may enjoin such person from engaging in such conduct or in any other activity subject to penalty under this title.
(c) Specified conduct
For purposes of this section, the term “specified conduct” means any action, or failure to take action, which is—
(2)in violation of any requirement under regulations issued under section
330 of title
31, United States Code.
(d) Citizens and residents outside the United States
If any citizen or resident of the United States does not reside in, and does not have his principal place of business in, any United States judicial district, such citizen or resident shall be treated for purposes of this section as residing in the District of Columbia.
A prior section
7408 was renumbered section
7410 of this title.
2004—Pub. L. 108–357, § 820(b)(1), amended section catchline generally, substituting “Actions to enjoin specified conduct related to tax shelters and reportable transactions” for “Action to enjoin promoters of abusive tax shelters, etc.”
Subsecs. (a) to (d). Pub. L. 108–357, § 820(a), added subsecs. (a) to (c), redesignated former subsec. (c) as (d), and struck out former subsecs. (a) and (b), which authorized a civil action to enjoin any person from further engaging in conduct subject to penalty under section
6701 of this title and authorized the court, if it found that the person had engaged in such conduct and that injunctive relief was appropriate, to enjoin such person from engaging in such conduct or in any other activity subject to penalty under section
1984—Subsec. (a). Pub. L. 98–369, § 143(b)(1), (2), inserted “or section
6701 (relating to penalties for aiding and abetting understatement of tax liability)” and inserted reference to section
6701 at end of second sentence.
Subsec. (b). Pub. L. 98–369, § 143(b)(1), (3), inserted “or section
6701 (relating to penalties for aiding and abetting understatement of tax liability),” in par. (1) and inserted reference to section
6701 at end.
Effective Date of 2004 Amendment
Pub. L. 108–357, title VIII, § 820(c),Oct. 22, 2004, 118 Stat. 1585, provided that: “The amendment made by this section [amending this section] shall take effect on the day after the date of the enactment of this Act [Oct. 22, 2004].”
Section 321(c) ofPub. L. 97–248provided that: “The amendments made by this section [enacting this section] shall take effect on the day after the date of the enactment of this Act [Sept. 3, 1982].”
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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