View all text of Subchapter A [§ 7401 - § 7410]
§ 7408. Actions to enjoin specified conduct related to tax shelters and reportable transactions
(a) Authority to seek injunction
(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—
(1) subject to penalty under section 6700, 6701, 6707, or 6708, or
(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
(Added Pub. L. 97–248, title III, § 321(a), Sept. 3, 1982, 96 Stat. 612; amended Pub. L. 98–369, div. A, title I, § 143(b), July 18, 1984, 98 Stat. 682; Pub. L. 108–357, title VIII, § 820(a), (b)(1), Oct. 22, 2004, 118 Stat. 1585.)