MERRITT, Circuit Judge.
In this case for injunctive and declaratory relief, the plaintiffs, Jack Dickens and Homer Lee Scott, appeal the decision of the District Court under the Anti-Injunction Act, 26 U.S.C. § 7421, and the Declaratory Judgment Act, 28 U.S.C. § 2201 dismissing their suit for lack of subject matter jurisdiction. The issue is whether these statutes withdraw from federal courts jurisdiction to enjoin the Internal Revenue Service from using...
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