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The second part of the
The second part of the opinion about the application of the Anti-Injunction Act is unfortunate and hopefully will be received for the dicta it is. Of course, there are many ways the Bankruptcy Code raises "hurdles to the tax collection ability" of the IRS to collect taxes, with the automatic stay and discharge injunction being two examples. The cases the court cites generally are about the ability of the bankruptcy court to use section 105 to enjoin tax collection against a nondebtor, often a principal of the debtor.
An unfortunate and short
An unfortunate and short-sighted opinion to be sure. This creates a windfall for the debtor at the expense of the unsecured creditors, with no real economic downside to the IRS had marshalling been required.