Tax Anti-Injunction Act

The Tax Anti-Injunction Act, currently codified at usc|26|7421(a), is a United States federal law enacted in 1867. The statute provides that with fourteen 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".

This rule is related to the "Flora full payment rule", based in part on the United States Supreme Court decision in "Flora v. United States", 357 U.S. 63 (1958), "aff'd on reh'g", 362 U.S. 145 (1960), essentially requiring that a person resisting the assessment of a tax must first pay the full amount of tax asserted by the Internal Revenue Service (IRS) and then file a formal administrative claim for refund with the IRS. As a general rule, the courts will not entertain a suit to enjoin the government from assessing the tax, but will entertain a suit for a tax refund after the IRS has denied the refund claim, or six months have elapsed (120 days in bankruptcy cases) since the filing of the claim, whichever is earlier. See also usc|26|6532; usc|26|7422; usc|28|1346(a); and usc|11|505.

For income taxes and certain other taxes, the taxpayer may litigate the tax in the United States Tax Court "prior" to assessment, without first paying the tax.

ee also

* Anti-Injunction Act, a separate federal law.