Clifford O. Boren v. R. A. Riddell, District Director of Internal Revenue

Appellant sought an injunction in the District Court restraining and enjoining appellee from making any seizure, collection or distraint of any property belonging to appellant under the authority of an assessment for income taxes, interest and penalties made by the Commissioner of Internal Revenue against appellant, for the calendar year 1951. This income tax return appellant had duly filed.

Appellee moved to dismiss, filing a supporting affidavit. The District Court treated the motion as one for summary judgment, heard the matter, and ordered dismissal. This is an appeal from that order of dismissal.

A taxpayer’s right to enjoin the collection of taxes is limited by statute under the Internal Revenue Code of 1954, effective August 17, 1954.

In that Code, § 7421 provides:

§ 6212(a) provides that after the Secretary or his delegate determines there is a deficiency, he “is authorized to send notice of such deficiency to the taxpayer by registered mail.”

§ 6213 provides that within ninety days after the notice authorized in § 6212 is mailed, the taxpayer may file a petition with the Tax Court for a redetermination of the proposed deficiency.

In such an event, § 6212(c) (1)…