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

45 Pages Posted: 23 Jul 2010 Last revised: 2 Oct 2010

Kristin E. Hickman

University of Minnesota - Twin Cities - School of Law

Date Written: July 2, 2010

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.

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

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

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: https://ssrn.com/abstract=1646543 or http://dx.doi.org/10.2139/ssrn.1646543

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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