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of deficiency, the Court of Appeals for the Seventh Circuit
concluded: “The APA is irrelevant, however, because the IRS’s
issuance of a notice of tax deficiency and the Tax Court’s review
of it are governed by the Internal Revenue Code and the rules and
procedures of the Tax Court * * * and not by the APA.” Bratcher
v. Commissioner, 79 AFTR 2d 97-3110, at 97-3112, 97-2 USTC par.
50,495, at 89,016 (7th Cir. 1997), affg. T.C. Memo. 1996-252; see
also Am. Gen. Ins. Co. v. FTC, 359 F. Supp. 887, 893 (S.D. Tex.
1973) (rejecting a jurisdictional claim under the APA because
there was no final agency action and plaintiff had an adequate
remedy at law under the Clayton Act), affd. 496 F.2d 197 (5th
Cir. 1974); Armstrong & Armstrong, Inc. v. United States, 356 F.
Supp. 514, 521 (E.D. Wash. 1973) (“As relief is at least
available * * * under 28 U.S.C. � 1491 (1970), judicial review
may not be predicated on the Administrative Procedure Act.”),
affd. 514 F.2d 402 (9th Cir. 1975); Poirier v. Commissioner, 299
F. Supp. 465, 466 (D.C. La. 1969) (rejecting taxpayer’s claim
that review to restrain enforcement of IRS summons is governed by
APA sections 703 and 704 because sections 7602 and 7604 and
Reisman v. Caplin, 375 U.S. 440 (1964) “[provide] an adequate
remedy”).2
2 Similarly, it is well established that the APA does not
override sec. 7421(a) (known as the Anti-Injunction Act, 26
U.S.C. sec. 7421(a) (2000)), which provides that “no suit for the
purpose of restraining the assessment or collection of any tax
(continued...)
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