IN RE J.J. RE-BAR CORP., INC.

No. 09-60054.

644 F.3d 952 (2011)

In re J.J. RE-BAR CORP., INC., Debtor, J.J. Re-Bar Corp., Inc., Appellant, v. United States of America, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed June 24, 2011.


Attorney(s) appearing for the Case

Estela Pino , Pino & Associates, Sacramento, CA, for the appellant.

Thomas Clark and Rachel Wollitzer , U.S. Department of Justice, Washington, D.C., for the appellee.

Before: THOMAS M. REAVLEY, M. MARGARET McKEOWN, and RICHARD A. PAEZ, Circuit Judges.


OPINION

McKEOWN, Circuit Judge:

Although the Anti-Injunction Act explicitly prohibits courts from enjoining the IRS's collection of taxes, J.J. Re-Bar Corporation seeks an interpretation of its Chapter 11 bankruptcy plan that would do just that. Asking us to ignore the clear policy of the Act, J.J. Re-Bar relies on the unique nature of bankruptcy proceedings to argue that its confirmed plan of reorganization unambiguously precludes the IRS from assessing...

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