Court Opinion

ID: 9810416
Source: CourtListenerOpinion
Date Created: 2023-08-31 21:49:40.605409+00
Date Added: 2024-06-11T13:39:54.575573
License: Public Domain

RANDOLPH, Senior Circuit Judge,
concurring:
I join the court’s opinion, in part because I do not agree that Seven-Sky v. Holder, 661 F.3d 1 (D.C.Cir.2011), stands for the “alternative holding” the dissent describes. See Dissent at 1077-78, 1079-81, 1080-81 n. 7. The majority opinion in Seven-Sky never said, much less held, that the Anti-Injunction Act would not apply even if the penalty in that case were a tax within the meaning of the Act, which it was not.