Harper v. Rettig, No. 21-1316 (1st Cir. 2022)Annotate this Case
The First Circuit vacated the judgment of the district court dismissing this complaint after concluding that it lacked subject matter jurisdiction over Appellant's suit under the Anti-Injunction Act of the Internal Revenue Code, 26 U.S.C. 7241, holding that the district court erred in dismissing the complaint.
Appellant brought a complaint against the Internal Revenue Service (IRS) and some of the IRS's agents alleging that Defendants violated the Fourth and Fifth Amendments and 26 U.S.C. 7609(f) by acquiring Appellant's personal financial information through a third-party summons process. The district court dismissed Appellant's claims for declaratory and injunctive relief for lack of subject matter jurisdiction, ruling that the Anti-Injunction Act of the Internal Revenue Code, 262 U.S.C. 7421, constituted an exception to the APA's waiver of sovereign immunity. The First Circuit vacated the judgment, holding that the Anti-Injunction Act did not bar Appellant's suit.