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Opinion: Supreme Court debates the anti-injunction act

Health Affairs Blog, March 27, 2012

The first day of Supreme Court oral arguments on the Affordable Care Act focused on the Anti-Injunction Act (AIA). This statute, enacted in 1867, provides that "no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed." It seems clear from the day's argument that the Court is not inclined to dismiss the case under the AIA. It is less clear how they will get around it.