A to Z Welding & Mfg. Co., Inc. v. United States - Case Brief Summary (Federal Court)
In A to Z Welding & Mfg. Co., Inc. v. United States, 803 F.2d 932 (8th Cir.1986), the Court held that the Anti-Injunction Act prohibited a suit by a corporation seeking to enjoin the IRS from collecting a penalty against its officers and shareholders for taxes withheld from the corporation's employees' wages but not paid over to the government.
The Court found Bostwick v. United States, 521 F.2d 741 (8th Cir.1975) inapposite because the tax sought to be collected had been assessed against officers and shareholders of the corporation in their personal capacity and not from the debtor in bankruptcy, as in Bostwick. 803 F.2d at 933.