(2) For bond to stay collection of a jeopardy assessment, see section 6863.

(3) For bond to stay assessment and collection prior to review of a Tax Court decision, see section 7485.

(4) For a bond to stay collection of a penalty assessed under section 6672, see section 6672(b).

(5) For bond in case of an election to postpone payment of estate tax where the value of a reversionary or remainder interest is included in the gross estate, see section 6165.

(b) RELEASE OF LIEN OR SEIZED PROPERTY.

(1) For the release of the lien provided for in section 6325 by furnishing the Secretary or his delegate a bond, see section 6325 (a)(2).

(2) For bond to obtain release of perishable goods which have been seized under forfeiture proceeding, see section 7324(3). (3) For bond to release perishable goods under levy, see section 6336.

(4) For bond executed by claimant of seized goods valued at $1,000 or less, see section 7325 (3).

(c) MISCELLANEOUS.—

(1) For bond as a condition precedent to the allowance of the credit for accrued foreign taxes, see section 905 (c).

(2) For bonds relating to alcohol and tobacco taxes, see generally subtitle E.

CHAPTER 76-JUDICIAL PROCEEDINGS

Subchapter B-Proceedings by Taxpayers and Third Parties

SEC. 7421. PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION

(a) TAX.-Except as provided in sections 6212 (a) and (c), 6213(a), 6672 (b), 6694 (c), and 7426 (a) and (b) (1), and 7429 (b) no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.

(b) LIABILITY OF TRANSFEREE OR FIDUCIARY.-No suit shall be maintained in any court for the purpose of restraining the assessment or collection (pursuant to the provisions of chapter 71) of

(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

(2) the amount of the liability of a fiduciary under section 3467 of the Revised Statutes (31 U.S.C. 192) in respect of any such tax.

TARIFF SCHEDULES OF THE UNITED STATES

APPENDIX TO THE TARIFF SCHEDULES

MAY 10 (legislative day, APRIL 24), 1978.-Ordered to be printed

Mr. CANNON, from the Committee on Commerce, Science, and
Transportation, submitted the following

REPORT

[To accompany S. 1794]

The Committee on Commerce, Science, and Transportation, to which was referred the bill (S. 1794) to authorize appropriations for the Federal Fire Prevention and Control Act of 1974, and to change the name of the National Fire Prevention and Control Administration to the United States Fire Administration, having considered the same, reports favorably thereon with an amendment in the nature of a substitute and recommends that the bill as amended do pass.

PURPOSE

S. 1794, as amended, provides an authorization of $23,752,000 for programs of the Department of Commerce's National Fire Prevention and Control Administration (NFPCA) and $5,600,000 for the programs of the first Research Center; $6,043,000 of the National Fire Prevention and Control Administration's authorization is directed. to the establishment of a National Academy for Fire Prevention and Control, including the renovation and alteration of a suitable site. This legislation would also change the name of the National Fire Prevention and Control Administration to the United States Fire Administration. The bill also makes it clear that the administrative costs of the claims program, which funds State and municipal governments' fire fighting efforts on Federal property, is authorized by the Federal Fire Prevention and Control Act of 1974.