Philip Klein explains over at The American Spectator the strategy the Obama adminstration is using to try to short-circuit challenges to PlaceboCare (emphasis added):
Late last night, the Obama Department of Justice filed a motion to dismiss the Florida-based lawsuit against the health care law, arguing that the court lacks jurisdiction and that the State of Florida and fellow plaintiffs haven’t presented a claim for which the court can grant relief. To bolster its case, the DOJ cited the Anti-Injunction Act, which restricts courts from interfering with the government’s ability to collect taxes.
The Act, according to a DOJ memo supporting the motion to dismiss, says 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.” The memo goes on to say that it makes no difference whether the disputed payment it is called a “tax” or “penalty,” because either way, it’s “assessed and collected in the same manner” by the Internal Revenue Service.
Klein goes on to explain how that is a violation of both his claims that it isn’t a tax and his his campaign pledge to not raise taxes by “one dime” on those making less than $250,000 (later lowered to $200,000 if one is single, with the $250,000 supposedly still applying to those who are married).