Brothers Keeper Ministries v. United States Government

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 SOUTHERN DISTRICT OF CALIFORNIA 10 Case No.: 24cv1683 DMS

BROTHERS KEEPER MINISTRIES,

11 Plaintiff, 12 v. ORDER DISMISSING CASE 13 14 UNITED STATES OF AMERICA, 15 Defendant. 16 17 Plaintiff Brothers Keeper Ministries filed this suit to contest the validity of the 18 United States’ assessments and tax liens against it. (ECF No. 1.) In October 2024 the 19 Court issued an order to show cause why the case should not be dismissed. (ECF No. 6) 20 (noting that only natural persons can proceed pro se and that Plaintiff is not represented by 21 an attorney). For the reasons below the Court will dismiss Plaintiff’s complaint with 22 prejudice. 23 The Court lacks subject matter jurisdiction over this matter. See 26 U.S.C. § 7421(a). 24 Section 7421, also known as the Anti-Injunction Act, prohibits suits that attempt to restrain 25 the IRS's tax assessment and collection activities. Gilbert v. United…