No—but merely labeling a statement as your "opinion" does not make it so. Courts look at whether a
reasonable reader or listener could understand the statement as asserting a statement of verifiable fact.
(A verifiable fact is one capable of being proven true or false.) This is determined in light of the context of
the statement. A few courts have said that statements made in the context of an Internet bulletin board or
chat room are highly likely to be opinions or hyperbole, but they do look at the remark in context to see if
it's likely to be seen as a true, even if controversial, opinion ("I really hate George Lucas' new movie")
rather than an assertion of fact dressed up as an opinion ("It's my opinion that Trinity is the hacker who
broke into the IRS database").