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Is the Anti-Injunction Act Jurisdictional?

12 Pages Posted: 29 Nov 2011  

Patrick J. Smith

Ivins, Phillips & Barker

Date Written: November 28, 2011

Abstract

An issue that has been raised in the ongoing constitutional challenges to the Patient Protection and Affordable Care Act (PPACA) is whether the litigation is premature and barred by the Anti-Injunction Act (AIA) until the disputed PPACA provisions have gone into effect, on the grounds that the litigation would restrain the assessment or collection of a tax. Whether the AIA bars the litigation depends in part on whether the AIA is jurisdictional and therefore deprives federal courts of jurisdiction when it applies. Despite dictum to the contrary in earlier decisions, a more recent line of Supreme Court authority, which addresses what requirements for being in court are genuinely jurisdictional, calls into question the continuing validity of jurisdictional characterization for the AIA.

Keywords: anti-injunction act, jurisdiction, patient protection and affordable care act, PPACA, ACA

Suggested Citation

Smith, Patrick J., Is the Anti-Injunction Act Jurisdictional? (November 28, 2011). Tax Notes, Vol. 133, p. 1093, 2011. Available at SSRN: https://ssrn.com/abstract=1963869

Patrick Smith (Contact Author)

Ivins, Phillips & Barker ( email )

1700 Pennsylvania Avenue, NW Suite 600
Washington, DC 20006
United States

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