Legal Opinion
Winchester v. Internal Revenue Service
District Court, E.D. Michigan
Decided July 17, 1987No. Civ. 87CV70298DTPublishedCited by 1 opinion
1Opinion of the Court
ORDER
DeMASCIO, District Judge.
Plaintiff commenced this action on January 30, 1987 seeking to enjoin the Internal Revenue Service (IRS) from collecting an assessment. After conferring with coun sel, this court entered a temporary restraining order enjoining defendant from enforcing its lien on plaintiff’s bank account and freezing the funds in the account pending resolution of this matter. Defendant now moves to dismiss, contending that this action is barred by the Anti-Injunction Act, 26 U.S.C. § 7421.
On April 7, 1986 the Internal Revenue Service assessed a 100% penalty against plaintiff…
2Cases cited10 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Dodge v. OsbornSupreme Court of the United States · 1916
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3Cited by1 opinion
- In Re DericksonUnited States Bankruptcy Court, D. Oregon · 1989