Tax Anti-Injunction Act
United States law / From Wikipedia, the free encyclopedia
Dear Wikiwand AI, let's keep it short by simply answering these key questions:
Can you list the top facts and stats about Tax Anti-Injunction Act?
Summarize this article for a 10 year old
SHOW ALL QUESTIONS
Not to be confused with Anti-Injunction Act.
The Tax Anti-Injunction Act, currently codified at 26 U.S.C. § 7421, is a United States federal law originally enacted in 1867. The statute provides that with 14 specified exceptions, "no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed".