9th Circuit: Anti-Injunction Act Bars Suit Seeking New IRS Procedures For Religious Objectors

In Boardman v. Commissioner of Internal Revenue, (9th Cir., March 12, 2015), the U.S. 9th Circuit Court of Appeals held that the Anti-Injunction Act requires dismissal of a suit seeking to prevent the Intenal Revenue Service from using expedited procedures to resolve frivolous assertions of religious objections to paying income taxes.  Plaintiff had asked for an injunction ordering the IRS to adopt "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."