In order to protect the new national health care law from legal
challenges, the Obama administration has been forced to argue
that the individual mandate represents a tax -- even though Obama
himself argued the exact opposite while campaigning to pass the
legislation.
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."