United States District Court for the Northern District of Florida from October 31, 2002

“ The Anti-injunction Act will apply unless a recognized exception is applicable.
[7] The Anti-injunction Act does provide for statutory exceptions. However, the petitioners have not asserted that any of these statutorily-created exceptions apply, and none of them appear to be applicable.3 In addition to the statutory exceptions, federal courts may enjoin the collection of taxes if it can be shown that either: (1) under no circumstances could the government ultimately prevail on its tax claim; or (2) equity jurisdiction otherwise exists. ”

“ The IRS is pursuing a criminal investigation regarding Kent E. Hovind's federal income tax liabilities. The actions the petitioners seek to enjoin would impair the IRS's attempt to assess and collect those taxes. Therefore, the Anti-injunction Act is applicable in this instance, and the petitioners have the burden of demonstrating that an exception should be applied. ”

“ Its purpose is to permit the government to assess and collect taxes allegedly due without judicial intervention, while allowing challenges to the disputed sums to be determined in a subsequent action for a refund. ”