Michael Earl Lewis v. A. W. Sandler, Revenue Officer, and the United States of America

BUTZNER, Circuit Judge:

This is an interlocutory appeal from a district court order denying the defendants’ motion to dismiss for lack of jurisdiction. Michael Earl Lewis, purporting also to represent a class, seeks relief from jeopardy assessments and income tax levies imposed on alleged dealers in illicit drugs. We conclude that this action is barred by the anti-injunction provision in the Internal Revenue Code, the tax exception to the Declaratory Judgment Act, and failure to file an administrative claim for refund. Therefore, we vacate the order and remand the case with directions that it…