Bar on civil suits prevents civil court challenges to tax proceedings, preserving exclusive statutory remedies and good faith immunity. The provision bars any civil suit to set aside or modify "any proceeding taken or order made" under the Act and grants immunity to the Government and its ... Summary
Bar on civil suits prevents civil court challenges to tax proceedings, preserving exclusive statutory remedies and good faith immunity.
The provision bars any civil suit to set aside or modify "any proceeding taken or order made" under the Act and grants immunity to the Government and its officers for acts done or intended to be done in good faith, channeling challenges to the statutory appellate and revisionary framework while preserving writ review for ultra vires, mala fide, or constitutional breaches.
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TaxTMI 
TaxTMI 
