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HEMPEL v. U.S.

No. 92-2499.

14 F.3d 572 (1994)

Arthur E. HEMPEL, Jr., Rosemary S. Hempel, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

February 16, 1994.

Attorney(s) appearing for the Case

B. Grav Gibbs, St. Petersburg, FL, for plaintiffs-appellants.

Gary R. Allen, Chief, Appellate Section, U.S. Dept. of Justice, Tax Div., Mary Frances Clark, Washington, DC, for defendant-appellee.

Before KRAVITCH and BLACK, Circuit Judges, and DYER, Senior Circuit Judge.

KRAVITCH, Circuit Judge:

The Internal Revenue Code's Anti-Injunction Act generally forbids courts to restrain the Internal Revenue Service (IRS) from assessing1 or collecting a tax. 26 U.S.C. § 7421(a) (1988).2 One exception to this rule arises when the IRS fails to send the taxpayer a statutorily required notice of deficiency, or "90-day letter," prior to assessment; in such a case, an injunction may...

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