Whether the Anti-Injunction Act's bar on lawsuits for the purpose of restraining the assessment or collect of taxes also bars courts from enforcing laws which require the IRS to provide taxpayers with a right to due process

QUESTION PRESENTED Whether the Anti-Injunction Act’s bar on lawsuits for the purpose of restraining the assessment or collect of taxes also bars courts from enforcing laws which require the IRS to provide taxpayers with a right to due process.