5.9.g.3 Two Procedures For Stay Violations

• Jurisdiction: United States

3. Injunctive relief

As a general rule, except for situations involving violation of the stay, injunctive relief may not be had against the IRS. IRC § 7421.

It has been held that injunctive relief may be issued against the IRS to forestall tax collection only (1) where irreparable harm would result if not issued, and (2) "it is clear that under no circumstances could the Government ultimately prevail" on the merits. Bob Jones University v. Secretary of the Treasure, 416 U.S. 725, 94 S.Ct. 2038 (1974). But see...