Anti-Injunction Act (Tax)
Definition
Federal statute, codified at 26 U.S.C. § 7421(a), that prohibits federal and state courts from entertaining a suit seeking an injunction against the assessment or collection of any tax.
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Federal statute, codified at 26 U.S.C. § 7421(a), that prohibits federal and state courts from entertaining a suit seeking an injunction against the assessment or collection of any tax.