Rogers v. Lough

stating that regardless of when federal taxes are actually assessed, the taxes are considered as due and owing, and constitute liability, as of the date the tax return for the particular period is required to be filed. | discussing NEPA, 42 U.S.C. § 4331 (1970); National Materials Policy Act §§ 201-06, Pub. L. No. 91-512 (1970); Energy Supply and Environmental Coordination Act of 1974 § 8(a)(2), Pub. L. No. 93-319; Resource Conservation and Recovery Act, 42 U.S.C. § 6901 et seq. (1976 | irreparable harm exists when an employer is closing and liquidating the assets of the business