Opinion ID: 466548
Heading Depth: 1
Heading Rank: 2

Heading: R.C. Sec. 6321 provides:

Text: If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount ... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person. 7 The government also argues that this action is barred by the Declaratory Judgment Act, 28 U.S.C. Sec. 2201. That Act proscribes judicial declaration of the rights and legal relations of any interested parties in disputes involving federal taxes. Cf. Lewis v. Sandler, 498 F.2d 395, 399 (4th Cir.1974) (Act bars relief even though legality of levy and assessment is challenged and not the validity of the tax itself). Wilson v. Wilson, 141 F.2d 599, 600 (4th Cir.1944) (in advance of tax assessment, Act bars suits that seek to control IRS's discharge of official duties). Raulerson relies on Aqua Bar & Lounge v. United States Department of Treasury, 539 F.2d 935, 939 (3d Cir.1976) which held that neither the Anti-Injunction Act nor the Declaratory Judgment Act barred a taxpayer suit to clear his property of a tax lien where the taxpayer did not challenge the validity of the tax assessment. Because we conclude that this action is barred by sovereign immunity, we do not decide whether the Declaratory Judgment Act bars a taxpayer suit to foreclose a tax lien