William E. McNair v. Roscoe Eggers, Commissioner of Internal Revenue, United States of America, Acting in His Official Capacity

Appellant McNair appeals the district court’s dismissal of his “Petition for Writ of Prohibition” for lack of jurisdiction. Appellant’s complaint sought to prevent the collection of taxes assessed against him. As such, it was proscribed by the Anti-Injunction Act, 26 U.S.C. § 7421 (1982). We agree with the district court that this action was not within the exception noted in Enochs v. Williams Packing & Navigation Co., 370 U.S. 1, 6-7, 82 S.Ct. 1125, 1128-29, 8 L.Ed.2d 292 (1962). Moreover, appellant’s action, to the extent he sought return of his property, was not properly before the…