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

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