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COMMISSIONER v. SHAPIRO

No. 74-744.

424 U.S. 614 (1976)

96 S.Ct. 1062

47 L.Ed.2d 278

COMMISSIONER OF INTERNAL REVENUE v. SHAPIRO ET UX.

Supreme Court of United States.

Decided March 8, 1976.

Attorney(s) appearing for the Case

Acting Deputy Assistant Attorney General Baum argued the cause for petitioner. On the brief were Solicitor General Bork, Assistant Attorney General Crampton, Stuart A. Smith, and Ernest J. Brown.

Nathan Lewin argued the cause for respondents. With him on the brief were Herbert J. Miller, Jr., and Martin D. Minsker.

MR. JUSTICE WHITE delivered the opinion of the Court.

This case presents questions relating to the scope of the Internal Revenue Code's Anti-Injunction Act, 26 U. S. C. § 7421 (a),1 in the context of a summary seizure of a taxpayer's assets pursuant to a jeopardy assessment. § 6861, 6331, 6213.

I

Normally, the Internal Revenue Service may not "assess" a tax or collect it, by levying on or otherwise seizing a...

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