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Home / Opinion Digests / Taxpayer can’t stop foreclosure action for unpaid taxes (access required)

Taxpayer can’t stop foreclosure action for unpaid taxes (access required)

A suit seeking to prevent the United States from foreclosing and selling real properties that are subject to a lien for unpaid taxes was barred by the Tax Anti-Injunction Act, which prevents suits brought to restrain the assessment or collection of any tax. The taxpayer’s claims were also barred by the tax exception to the ...