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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 3232 Court jurisdiction us united_states_code code_section 26 INTERNAL REVENUE CODE 22 RAILROAD RETIREMENT TAX ACT 3232 26 U.S.C. § 3232 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s3232 data/legal/raw/us/code/title-26/usc26.xml 910afa233a12c0e2406425b099b305a6250cc3aa3eccc1e20bf6a24797da28f3 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 6055d820ee5cf12193cc7e3b20506ed65bf2c79300107efe0cc804c5767950d8 2026-07-04 official
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26 U.S.C. § 3232 - Court jurisdiction

Text

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 437; Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Notes

Editorial Notes

Amendments1976—Pub. L. 94455 struck out “or his delegate” after “Secretary”.