Brothers Keeper Ministries v. United States Government

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF CALIFORNIA Case No.: 24cv1683 DMS

BROTHERS KEEPER MINISTRIES,

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