Ross v. United States

ORDER

MALCOLM J. HOWARD, District Judge.

This matter is before the court on plaintiffs’ motion for a temporary restraining order and defendant’s motion to dismiss. Plaintiffs allege that the United States, through the Internal Revenue Service (“IRS”), now maintains a tax lien against certain real property owned by the plaintiffs. Plaintiffs seek an order restraining the United States from proceeding against then-property. The United States filed a motion to dismiss on the grounds that plaintiff’s claims for injunctive relief are barred by the Anti-Injunction Act, 26 U.S.C. § 7421(a). The time…