Legal Opinion
Arthur E. Hempel, Jr., Rosemary S. Hempel v. United States
Court of Appeals for the Eleventh Circuit
Decided February 16, 1994No. 92-2499PublishedCited by 20 opinions
1Opinion of the Court
KRAVITCH, Circuit Judge:
The Internal Revenue Code’s Anti-Injunction Act generally forbids courts to restrain the Internal Revenue Service (IRS) from assessing1 or collecting a tax. 26 U.S.C. § 7421(a) (1988).2 One exception to this rule arises when the IRS fails to send the taxpayer a statutorily required notice of deficiency, or “90-day letter,” prior to assessment; in such a case, an injunction may issue. See id. §§ 6212(a), 6212(c), 6213(a), 7421(a).3 If, however, the taxpayer waives *574his or her right to receive a deficiency notice, the general rule applies and neither assessment nor…
2Cases cited14 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Laing v. United StatesSupreme Court of the United States · 1976
- United States v. $121,100.00 in United States Currency, Katie Foster, Claimant-AppellantCourt of Appeals for the Eleventh Circuit · 1993
9 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- United States v. VerdunnCourt of Appeals for the Eleventh Circuit · 1996
- Barcal v. Laughlin (In Re Barcal)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1997
- Taliaferro v. United StatesCourt of Appeals for the Eleventh Circuit · 2017
- Alan I. Begner, Cory Begner v. United StatesCourt of Appeals for the Eleventh Circuit · 2005
- L v. Castle Investment Group, Inc. v. CommissionerCourt of Appeals for the Eleventh Circuit · 2006
15 more not listed; retrieve them via the Exa API.