Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ared-4_09-cv-00943/USCOURTS-ared-4_09-cv-00943-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 28:2201 Injunction

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IN THE UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF ARKANSAS

WESTERN DIVISION

JAMES L. MCDANIEL PLAINTIFF

v. Case No. 4:09-cv-00943 BSM

TIMOTHY GEITHNER DEFENDANT

ORDER

Defendant Timothy Geithner’s motion to dismiss (Doc. No. 4) is granted.

In support of his motion to dismiss, defendant argues that suits to restrain the

government from assessing taxes are barred by 26 U.S.C. § 7421(a), and that suits seeking

judicial review of defendant and IRS employees are also barred by § 7421(a). Defendant

maintains that the United States is the proper defendant and the suit is thus barred by

sovereign immunity. Defendant also argues that plaintiff James L. McDaniel lacks standing

to seek relief for his wife, Debi McDaniel, who is not a named party. Lastly, defendant

argues that McDaniel has not properly served process. 

The complaint is dismissed because this court lacks subject matter jurisdiction. The

Anti-Injunction Act, 26 U.S.C. § 7421(a), prohibits a federal court from entertaining an

action to restrain the government’s ability to assess or collect taxes. O’Hagan v. United

States, 86 F.3d 776, 778 (8th Cir. 1996). Consequently, this court is restrained from hearing

McDaniel’s complaint. In that jurisdiction is lacking, the remaining reasons for dismissal

are not addressed.

Case 4:09-cv-00943-BSM Document 9 Filed 03/04/10 Page 1 of 2
Accordingly, Geithner’s motion to dismiss (Doc. No. 4) is granted, and McDaniel’s

complaint is dismissed with prejudice.

IT IS SO ORDERED this 4th day of March, 2010.

________________________________

UNITED STATES DISTRICT JUDGE

Case 4:09-cv-00943-BSM Document 9 Filed 03/04/10 Page 2 of 2