United States Fourth Circuit

The Anti-Injunction Act bars requested injunctive relief against the IRS for a purportedly retaliatory tax audit, and no recognized exception to the Act applies.

Appellate Information

• Argued 12/03/2002
• Decided 01/24/2003
• Published 01/24/2003

Judges

• Before NIEMEYER, LUTTIG, and MOTZ, Circuit Judges.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  David Barmak, Mintz, Levin, Cohn, Ferris, Glovsky & Popeo, P.C., Reston, Virginia, for Appellant.  Gretchen M. Wolfinger, Tax Division, United States Department of Justice, Washington, D.C., for Appellees.   ON BRIEF:  Erica Brown, Mintz, Levin, Cohn, Ferris, Glovsky & Popeo, P.C., Washington, D.C., for Appellant.  Eileen J. O'Connor, Assistant Attorney General, Jonathan S. Cohen, Thomas M. DiBiagio, United States Attorney, Tax Division, United States Department of Justice, Washington, D.C., for Appellees.