1691

Tax\n(a) Except as provided in sections 942(a) and (c), and 943(a) of this title, no action for the purpose of restraining the assessment or collection of any internal revenues tax shall be maintained in any court.\nLiability of transferee or fiduciary\n(b) No action shall be maintained in any court for the purpose of restraining the assessment or collection (pursuant to the provisions of chapter 39 of this title) of—\n(1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any internal revenue tax, or\n(2) the amount of the liability of a fiduciary under section 716(b)(6) of this title in respect of any such tax.