SMITH, Chief Judge.
Plaintiff sues to invalidate a tax lien and restrain defendant Director of Internal Revenue from levying on her real property.
Defendant moves to dismiss the action as barred by 26 U.S.C. § 3653.
Literally interpreted the statute bars the action. The courts have, however, granted relief in spite of the wording of the statute in a class of cases where irreparable injury was threatened and no adequate remedy at law existed. Midwest...
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