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This document summarizes a court case from 1964 regarding a taxpayer, Alphonzo Williams, who sought to enjoin the District Director from collecting or enforcing a tax lien for unpaid federal excise and occupational taxes. The court dismissed the complaint for lack of jurisdiction, as the Anti-Injunction Act generally prohibits suits to restrain tax collection. The Supreme Court has carved out exceptions if the government

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Scribd Government Docs

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EN