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The Anti-Injunction Act (28 U.S.C. § 2283), is a United States federal statute that restricts a federal court's authority to issue an injunction against ongoing state court proceedings, subject to three enumerated exceptions. It states:
The Tax Anti-Injunction Act, currently codified at 26 U.S.C. § 7421, is a United States federal law originally enacted in 1867.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".
Anti-Injunction Act. Abrogated decision Abrogating statute Toucey v. ... Federal Courts Improvement Act of 1996, Pub. L. No. 104-317, § 206, 110 Stat. 3847 ...
The federal district court in Maryland dismissed those three counts as prohibited by the Tax Injunction Act, which prevents federal courts from enjoining the collection of state taxes when state ...
The Rooker–Feldman doctrine is related to the Anti-Injunction Act, a federal statute which prohibits federal courts from issuing injunctions which stay lawsuits that are pending in state courts. Title 28, United States Code, Section 2283 reads:
The New Orleans-based 5th U.S. Circuit Court of Appeals reinstated late Thursday a nationwide injunction that had been issued this month by a federal judge in Texas who had concluded the Corporate ...
The federal government responded that given the NFIB's large membership—roughly 300,000—such a move would, in practical terms, be a national injunction. Mazzant thought that was valid.
The Anti-Injunction Act prohibits federal courts from enjoining agencies of the federal government from collecting a tax while a challenge to the tax is pending. Congress's motivation in passing the act was to prevent the starvation of the federal treasury while tax issues are being litigated before the courts.