Abstract

http://ssrn.com/abstract=1646543
 


 



Amicus Brief of Kristin Hickman in Cohen, et al. v. United States, United States Court of Appeals for the District of Columbia Circuit


Kristin E. Hickman


University of Minnesota - Twin Cities - School of Law

July 2, 2010

Minnesota Legal Studies Research Paper No. 10-58

Abstract:     
This amicus brief provides context for the United States Court of Appeals for the District of Columbia Circuit concerning two issues: (1) the justiciability of procedural challenges under the Administrative Procedure Act against Internal Revenue Service guidance documents, and (2) the interrelationship between the Internal Revenue Code's Anti-Injunction Act provision, 26 U.S.C. s. 7421, the tax exception from the Declaratory Judgment Act, 28 U.S.C. s. 2201, and the Administrative Procedure Act, 5 U.S.C. ss. 501 et seq. The brief summarizes issues raised and arguments made in some of my previous scholarship, documents ongoing litigation regarding Treasury Department and Internal Revenue Service compliance with Administrative Procedure Act rulemaking requirements, and expands upon my previous analysis concerning how the courts ought to interpret the Anti-Injunction Act and the Declaratory Judgment Act tax exception.

Number of Pages in PDF File: 45

Keywords: amicus, tax, Administrative Procedure Act, justiciability, Anti-Injunction Act, Declaratory Judgment Act

JEL Classification: K2, K19, K20, K23, K29, K34

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Date posted: July 23, 2010 ; Last revised: October 2, 2010

Suggested Citation

Hickman, Kristin E., Amicus Brief of Kristin Hickman in Cohen, et al. v. United States, United States Court of Appeals for the District of Columbia Circuit (July 2, 2010). Minnesota Legal Studies Research Paper No. 10-58. Available at SSRN: http://ssrn.com/abstract=1646543 or http://dx.doi.org/10.2139/ssrn.1646543

Contact Information

Kristin E. Hickman (Contact Author)
University of Minnesota - Twin Cities - School of Law ( email )
229 19th Avenue South
Minneapolis, MN 55455
United States
612-624-2915 (Phone)
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