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HALL v. UNITED STATES

No. 83-1534.

749 F.2d 373 (1984)

Robert C. HALL, Plaintiff-Appellant, v. UNITED STATES of America; Peter J. Chyler, Revenue Officer, Internal Revenue Service, Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided March 12, 1984.

Attorney(s) appearing for the Case

Robert C. Hall, Wheeling, Ill., pro se.

Richard Farber, Glenn L. Archer, Jr., Tax Div., Dept. of Justice, Washington, D.C., Eileen M. Marutzky, Asst. U.S. Atty., Dan K. Webb, U.S. Atty., Chicago, Ill., for defendants-appellees.

Before BAUER, POSNER and COFFEY, Circuit Judges.

PER CURIAM.

Hall appeals from the district court's denial of his request for an injunction to prevent the Internal Revenue Service from levying upon his wages to satisfy tax penalties and interest charges that he owes the government. The basis of the district court's action was that the Anti-Injunction Act, 26 U.S.C. § 7421, divested the court of power to issue the injunction. We can consider the merits of the district court's action, however, only if we have...

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