Abstract

http://ssrn.com/abstract=2018285
 


 



Explanation of the Anti-Injunction Act Issue in HHS v. Florida (Affordable Care Act Litigation)


Bryan Camp


Texas Tech University School of Law

Jordan M. Barry


University of San Diego School of Law

2012

American Bar Association Preview of United States Supreme Court Cases, Vol. 39, Issue 6-SE, pp. 15-19, 2012

Abstract:     
This short article sorts through and reviews all the arguments surrounding the issue of whether the Anti-Injunction Act, 26 USC §7421 (AIA), bars the federal courts from hearing constitutional challenges to the Patient Protection and Affordable Care Act (ACA). The AIA says that “no suit for the purpose of restraining the assessment or collection of any tax may be maintained in any court by any person.” If the AIA bars this lawsuit, the Supreme Court will not be able to decide whether the ACA is constitutional and the lower court opinions will be vacated. The parties to this case all want the Supreme Court to decide the ACA’s constitutionality. They all argue that the Anti-Injunction Act (AIA) does not bar this lawsuit, but for different reasons. Three amici disagree and argue that AIA bars this lawsuit, but several amici join the parties in arguing that it does not.

Number of Pages in PDF File: 5

Keywords: tax, tax administration, tax collection, tax assessment, assessable penalties, anti-injunction act, standing, AIA, injunction, 7421, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, liens, levies, amicus, amici, Obamacare

JEL Classification: H51, I18, K3

Accepted Paper Series





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Date posted: March 9, 2012  

Suggested Citation

Camp, Bryan and Barry, Jordan M., Explanation of the Anti-Injunction Act Issue in HHS v. Florida (Affordable Care Act Litigation) (2012). American Bar Association Preview of United States Supreme Court Cases, Vol. 39, Issue 6-SE, pp. 15-19, 2012. Available at SSRN: http://ssrn.com/abstract=2018285

Contact Information

Bryan T. Camp (Contact Author)
Texas Tech University School of Law ( email )
1802 Hartford
Lubbock, TX 79409
United States
Jordan Barry
University of San Diego School of Law ( email )
5998 Alcala Park
San Diego, CA 92110-2492
United States
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