Anti-Injunction Act (26 U.S.C. § 7421(A))

102 Florida cases classified under this topic · sorted by citation count · browse and sort

• Roat v. Comm'r, Internal Revenue Serv.
  847 F.2d 1379· 9th Cir.· 1988-05-27 ·cited 7×
  The court held that the Commissioner is not required to prepare a tax return on behalf of a taxpayer before issuing a valid notice of deficiency, and that the Anti-Injunction Act bars suits seeking to restrain tax collection when adequate legal remedies exist.
• Stephen E. and Velda R. Holloway v. United States
  789 F.2d 1372· 9th Cir.· 1986-05-16 ·cited 7×
  The appeal is dismissed as moot because the property in question has been sold and the purchaser has not been made a party to the action, preventing the court from granting effective relief.
• Algonquin SNG, Inc. v. Fed. Energy Admin.
  518 F.2d 1051· D.C. Cir.· 1975-08-11 ·cited 7×
  The court held that 19 U.S.C. § 1862(b) does not grant the President the substantive authority to impose license fees of the magnitude at issue, as it is limited to direct import controls.
• James v. United States
  970 F.2d 750· 10th Cir.· 1992-07-23 ·cited 6×
  The court held that while challenges to the underlying tax liability are outside the scope of 28 U.S.C. § 2410, claims regarding procedural irregularities in tax assessment and collection, such as the notice of intent to levy, are within the waiver of sovereign immunity.
• Dickens v. United States
  671 F.2d 969· 6th Cir.· 1982-03-01 ·cited 6×
  The Anti-Injunction Act and Declaratory Judgment Act bar federal courts from enjoining the IRS from using information obtained from a court-ordered wiretap and search warrant for tax assessment purposes.
• Kent v. The N. Cal. Reg'l Off. OF the Am. Friends Serv. Comm.
  497 F.2d 1325· 9th Cir.· 1974-05-10 ·cited 6×
  The court held that the district court properly dismissed the interpleader and injunctive relief actions because the trustees lacked standing and the interpleader statute's requirements were not met.
• Trent v. United States
  442 F.2d 405· 6th Cir.· 1971-05-03 ·cited 6×
  The court held that the statutory prohibition against enjoining tax collection applies, and the narrow exception does not apply because the government could ultimately prevail.
• Florida Ex Rel. McCollum v. United States Dep't of Health & Human Servs.
  716 F. Supp. 2d 1120· N.D. Fla.· 2010-10-14 ·cited 5×
  The court found that the "penalty" for non-compliance with the individual mandate was not a "tax" for constitutional analysis purposes, based on Congress's deliberate choice of language and prior legislative history. This classification impacts the applicability of the Anti-Injun
• Jones v. United States
  889 F.2d 1448· 5th Cir.· 1989-11-29 ·cited 4×
  The court held that the IRS properly issued deficiency notices and assessed taxes, and the Anti-Injunction Act barred the taxpayers' suit to enjoin collection.
• Farnum v. United States
  813 F.2d 114· 7th Cir.· 1986-11-10 ·cited 4×
  The court held that federal courts lack subject matter jurisdiction to restrain the collection of assessed penalties under the Anti-Injunction Act when the taxpayer fails to meet the statutory exceptions.
• Linn v. Chivatero
  790 F.2d 1270· 5th Cir.· 1986-06-06 ·cited 4×
  The court held that the appellant is entitled to attorney's fees and costs under the Equal Access to Justice Act because the government's position was not substantially justified, and the amended Act applies.
• Herring v. Moore
  735 F.2d 797· 5th Cir.· 1984-06-06 ·cited 4×
  The court held that the Anti-Injunction Act bars injunctive relief against tax collection and that the taxpayer's claims were frivolous.
• Educo, Inc. v. Alexander
  557 F.2d 617· 7th Cir.· 1977-07-15 ·cited 4×
  The court held that the Anti-Injunction Act barred the suit because the plaintiff failed to demonstrate that the government could not prevail under any circumstances, a prerequisite for an exception to the Act. The court also found the Declaratory Judgment Act inapplicable.
• Marvel v. United States
  548 F.2d 295· 10th Cir.· 1977-01-13 ·cited 4×
  The Anti-Injunction Act bars injunctive relief to prevent IRS asset seizure during a tax refund suit, even if seizure would cause irreparable harm, unless the government cannot possibly prevail on the merits.
• Jacobson v. The Organized Crime & Racketeering Section OF the United States Dep't OF Just.
  544 F.2d 637· 2d Cir.· 1976-11-03 ·cited 4×
  The court held that the Anti-Injunction Act barred the suit for a preliminary injunction and that the damage claims were legally insufficient.
• James v. United States
  542 F.2d 16· 6th Cir.· 1976-09-09 ·cited 4×
  The court held that the taxpayer failed to satisfy the prerequisites for enjoining tax collection under the Williams Packing and Shapiro tests, and thus the District Court correctly denied injunctive relief.
• Reimer v. United States
  441 F.2d 1129· 5th Cir.· 1971-04-26 ·cited 4×
  The court held that the taxpayer's suit seeking to enjoin the collection of an income tax assessment was properly dismissed because he failed to meet the requirements for an exception to the Anti-Injunction Act and had an adequate remedy at law.
• Balistrieri v. United States
  303 F.2d 617· 7th Cir.· 1962-05-16 ·cited 4×
  The court held that a district court correctly dismissed a suit seeking a declaratory judgment to examine records sought by the IRS, as such suits are generally barred by statute and courts should not interfere prematurely in administrative proceedings.
• Livingston Rebuild Ctr., Inc. v. R.R. Ret. Bd.
  970 F.2d 295· 7th Cir.· 1992-07-22 ·cited 3×
  The court held that a company repairing locomotives performs a service in connection with railroad transportation and is therefore a statutory 'employer' subject to railroad taxes, and that the Railroad Retirement Board's determination is reviewable.
• Laughlin v. United States Internal Revenue Serv.
  912 F.2d 197· 8th Cir.· 1990-08-15 ·cited 2×
  The IRS violated the automatic stay by levying on undistributed funds held by a Chapter 13 trustee, as these funds constitute property of the estate. The Anti-Injunction Act does not bar the trustee's action to enforce the stay.
• Mathes v. United States
  901 F.2d 1031· 11th Cir.· 1990-05-22 ·cited 2×
  The court held that the district court lacked jurisdiction to enjoin the collection of federal income taxes because the taxpayer had an adequate legal remedy by filing a timely petition with the Tax Court.
• In re Am. Bicycle Ass'n v. United States
  895 F.2d 1277· 9th Cir.· 1990-02-12 ·cited 2×
  A bankruptcy court cannot enjoin the IRS from collecting a 100% penalty assessed under 26 U.S.C. § 6672 against a responsible officer of a debtor corporation, as the Anti-Injunction Act bars such suits.
• Modzelewski v. Dugan
  627 F. Supp. 141· S.D. Fla.· 1985-08-27 ·cited 2×
  The court held that the complaint must be dismissed for failure to state a claim and lack of subject matter jurisdiction because the plaintiff had not paid the disputed tax assessment and penalty in full, and had not alleged the IRS agent acted outside the scope of his employment
• The Ecclesiastical Order OF THE ISM OF AM, Inc. v. Internal Revenue Serv.
  725 F.2d 398· 6th Cir.· 1984-01-18 ·cited 2×
  The court held that the Anti-Injunction Act and the Declaratory Judgment Act prohibit suits seeking to restrain the assessment or collection of federal taxes, or seeking declaratory relief in federal tax matters. The court affirmed the dismissal of claims based on these acts but
• BOB Jones Univ. v. United States
  639 F.2d 147· 4th Cir.· 1980-12-30 ·cited 2×
  The court held that the IRS cannot revoke Bob Jones University's tax-exempt status based on its religious beliefs regarding interracial dating, as the exemption is statutorily granted for religious purposes.
• Kaestner v. Schmidt
  473 F.2d 1294· 9th Cir.· 1973-02-13 ·cited 2×
  The court held that the district court correctly determined it lacked jurisdiction to hear the estoppel claim because material issues of fact were disputed, meaning the government could potentially prevail.
• Delvecchio v. Smith
  558 F. Supp. 2d 1243· S.D. Fla.· 2008-03-31 ·cited 1×
  The court granted the motion to dismiss in part, allowing the quiet title claim to proceed if service is perfected, but dismissing claims under 26 U.S.C. § 7433 and the Declaratory Judgment Act.
• Grant v. United States
  289 F. Supp. 2d 1361· S.D. Fla.· 2003-07-03 ·cited 1×
  The court held that the IRS's termination of the installment agreement and levying of social security benefits may constitute unauthorized collection actions, but claims related to the filing of a prior tax case, specific performance, and return of levied property are dismissed.
• Warren v. United States
  874 F.2d 280· 5th Cir.· 1989-06-02 ·cited 1×
  The court held that the district court lacked jurisdiction to hear the taxpayers' claim for declaratory judgment regarding a frivolous tax return penalty.
• Barr v. United States
  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.
• Green Rock LLC v. Internal Revenue Serv.
  104 F.4th 220· 11th Cir.· 2024-06-04
  The Eleventh Circuit held that the IRS violated the Administrative Procedure Act by issuing Notice 2017-10 without public notice and comment, as Congress did not expressly exempt this procedure.
• Palermo v. United States
  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.
• United States v. Meyer
  S.D. Fla.· 2023-03-28
  The Court held that it retains jurisdiction to consider a motion seeking enforcement of Federal Rule of Civil Procedure 36(b) as a collateral issue, and that the IRS's administrative penalty investigation constitutes a 'proceeding' under Rule 36(b).
• Tinnerman v. United States
  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.
• United States v. Meyer
  S.D. Fla.· 2021-06-14
  The court held that the defendant's motion for a protective order, seeking to prevent the IRS from using his Rule 36 admissions in a penalty examination, was barred by the Anti-Injunction Act.
• Rotte v. United States
  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.
• United Petro/Energy Corp. v. United States
  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.
• Hymes v. United States
  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.
• Farr v. United States
  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
• Fostvedt v. United States
  978 F.2d 1201· 10th Cir.· 1992-11-03
  The court held that the district court correctly dismissed the action for lack of subject matter jurisdiction because the petitioner failed to demonstrate an explicit waiver of sovereign immunity.
• Foodservice & Lodging Inst., Inc. v. Regan
  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.
• Wyo. Cmty. Dev. Auth. v. Baker
  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.
• Leves v. Internal Revenue Serv.
  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.
• United States v. a & B Heating & Air Conditioning
  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.
• Phillip v. Robinson
  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.