The statute provides that with 14 specified exceptions, "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".
The statute outlines that with 14 specified exemptions, "no case to halt the assessment or collection of any tax can be brought before a court by anyone, regardless of whether they are the individual being taxed". This means that there are certain situations where a person cannot challenge the taxation process in court.