Cir

MEMORANDUM

Plaintiff-Appellant Elizabeth Boardman appeals the district court’s dismissal of her complaint under Federal Rules of Civil Procedure 12(b)(1) and 12(b)(6). The complaint asserts claims under the Free Exercise Clause and the Religious Freedom Restoration Act of 1993, 42 U.S.C. § 2000bb et seq., and seeks an injunction ordering the Internal Revenue Service to “put into operation procedures for processing disputes, claims, collections and litigation adverse to taxpayers who refuse to pay taxes because of conscience or religion that are respectful, efficient, transparent and minimally burdensome and that lead to Tax Court determinations upon taxpayer request.” We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

The district court correctly determined that the complaint is barred by the Anti-Injunction Act, 26 U.S.C. § 7421 (a). The complaint seeks an injunction that would enjoin the government from following certain tax collection procedures — in particular, procedures designed to allow the government to expeditiously resolve taxpayer claims lacking legal merit — and therefore falls within the scope of the Anti-Injunction Act. See Hansen v. Dep’t of Treasury,…