Green Solution Retail, Inc. v. United States
Court of Appeals for the Tenth Circuit
1Opinion of the Court
McHUGH, Circuit Judge.
I. INTRODUCTION
The Green Solution Retail, Inc. and one of its owners, Kyle Speidell (collectively, Green Solution), sued to enjoin the Internal Revenue Service (IRS) and related parties from investigating Green Solution’s business records. The district court dismissed Green Solution’s complaint for lack of subject matter jurisdiction, concluding the Anti-Injunction Act and the Declaratory Judgment Act bar this action. The court relied on our decision in Lowrie v. United States, where we held that lawsuits challenging “activities leading up to and culminating in” an…
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