United States Tenth Circuit

Anti-Injunction Act bars the district court from enjoining the Internal Revenue Service from assessing and collecting taxes for failure to evaluate tax returns by the court-imposed deadline.

Appellate Information

• Decided 04/10/2001
• Published 04/10/2001

Judges

• MURPHY, Circuit Judge., Before BRISCOE, BALDOCK, and MURPHY, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Thomas J. Clark, (Kenneth W. Rosenberg, with him on the briefs), Tax Division, Department of Justice, Washington, DC, for Appellant.


• For Appellees:
  
• John M. Tanner, (Ann C. Kiley with him on the brief), Fairfield and Woods, P.C., Denver, CO, for Appellee.