Parenti v. Whinston

MEMORANDUM AND ORDER

HUYETT, District Judge.

Plaintiffs, John C. and Margaret Parenti, seek to enjoin the levying of a jeopardy assessment against their property by the Internal Revenue Service pursuant to Internal Revenue Code of 1954, § 6861. They claim that the assessment is arbitrary and capricious and that the District Director acted without any basis in fact and in bad faith. The Government contends that the Court does not have the power to enjoin the assessment due to the limitations of the anti-injunction section, Internal Revenue Code of 1954, § 7421(a). 1

The bar to the issuance of…