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736 F.2d 1134·
7th Cir.·
1984-03-12
·cited 1×
The court held that the plaintiff's suit to enjoin collection of a tax penalty was barred by the Anti-Injunction Act and did not meet the exception criteria.
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S.D. Fla.·
2023-08-07
The court held that the plaintiff failed to properly file an administrative claim for a tax refund and that the claim for injunctive and declaratory relief was barred by the Anti-Injunction Act, thus dismissing the complaint for lack of subject matter jurisdiction.
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M.D. Fla.·
2021-09-27
The court held that it lacked subject matter jurisdiction over claims challenging tax assessments and collections due to sovereign immunity and statutory bars, and that a claim regarding a 'seriously delinquent tax debt' certification failed to state a claim.
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S.D. Fla.·
2021-01-31
The court held that it lacked subject matter jurisdiction over the plaintiff's tax-related claims against the United States and that the plaintiff failed to state a claim for Bivens liability against individual IRS agents due to the existence of alternative statutory remedies.
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615 F. Supp. 2d 1347·
S.D. Fla.·
2009-02-25
The court granted summary judgment for the government on claims related to tax liens and unauthorized collection actions for certain tax years, but denied summary judgment on claims regarding the issuance of a notice of deficiency for 2004 taxes.
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846 F. Supp. 993·
S.D. Fla.·
1994-03-09
The court held that the Anti-Injunction Act barred the suit because the plaintiff's request for a tax registration certificate was an attempt to restrain the collection of taxes, and the plaintiff failed to meet the criteria for the sole judicial exception to the Act.
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993 F.2d 701·
9th Cir.·
1993-05-18
The court held that it will dismiss appeals from litigants who refuse to comply with previous court orders, specifically the payment of sanctions.
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990 F.2d 451·
9th Cir.·
1993-03-29
The court held that the employer is not immune from liability for turning over exempt workmen's compensation benefits, as these were not subject to the IRS levy. The court also held that the dismissal of the claim challenging the procedural validity of the wage levy against the U
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809 F.2d 842·
D.C. Cir.·
1987-01-13
The court held that the Anti-Injunction Act and Declaratory Judgment Act barred challenges to two tax regulations, while affirming the district court's decision on the merits for the remaining two regulations.
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801 F.2d 364·
10th Cir.·
1986-09-10
The court held that the district court erred in dismissing the case for lack of subject matter jurisdiction without considering Rev. Proc. 81-30, which may provide a basis for jurisdiction and impact the Anti-Injunction Act analysis.
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796 F.2d 1433·
11th Cir.·
1986-08-15
The Anti-Injunction Act bars suits to restrain tax assessment or collection when plaintiffs have alternative remedies, such as Tax Court or a refund suit.
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57 B.R. 360·
M.D. Fla.·
1985-09-04
The court held that a corporation lacks standing to contest taxes assessed against its president, and the Anti-Injunction Act bars a bankruptcy court from enjoining the collection of such taxes.
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713 F.2d 608·
10th Cir.·
1983-08-02
The court held that withholding federal income taxes does not violate due process and that the district court properly granted summary judgment.
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575 F.2d 994·
1st Cir.·
1978-05-17
The dissenting judge believes the Anti-Injunction Act should not bar suits challenging allegedly illegal IRS activities where the tax liability itself is not at issue.