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 593us1r34_mlho.pdf
in a tax penalty. Pp. 216–226. (a) The Anti-Injunction Act, 26 U. S. C. § 7421(a), provides that “no suit for the purpose of restraining the assessment or collection

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 19-930 CIC Servs., LLC v. IRS (05/17/2021)
in a tax penalty. Pp. 5–16. (a) The Anti-Injunction Act, 26 U. S. C. §7421(a), provides that “no suit for the purpose of restraining the assessment or collection

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 606us2r66_j426.pdf
251, 257, 32 Eng. Rep. 102, 104 (“[Y]ou cannot have an injunction except against a party to the suit”). In sum, under longstanding equity practice in