LEAHY, District Judge.
Plaintiffs seek to restrain a collection of penalties for failure to pay withholding taxes from Allentown Trade School, Inc., and Reading Trade School, Inc. The question is precise: can an action be had to enjoin assessment of a penalty under § 2707(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 2707(a), or is it prohibited by § 7421(a) of the Internal Revenue Code of 1954, 26 U.S. C.A. § 7421(a). The government moves...
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