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Challenges to Tax Regulations: The APA and the Anti-Injunction Act

16 Pages Posted: 9 Jun 2015  

Patrick J. Smith

Ivins, Phillips & Barker

Date Written: May 25, 2015

Abstract

In this report, Smith focuses on post-Mayo tax regulation challenges under the direct review provisions of the Administrative Procedure Act (APA). He examines how those cases overcame the procedural hurdle traditionally presented by the Anti-Injunction Act and argues that in light of the Supreme Court’s recent decision in Direct Marketing Association, the Anti-Injunction Act will likely pose much less of an obstacle to future direct APA challenges to tax regulations.

Keywords: administrative procedure act, administrative law, Mayo, Direct Marketing Association, Bob Jones University

Suggested Citation

Smith, Patrick J., Challenges to Tax Regulations: The APA and the Anti-Injunction Act (May 25, 2015). Tax Notes, Vol. 147, May 25, 2015, p.915. Available at SSRN: https://ssrn.com/abstract=2615726

Patrick Smith (Contact Author)

Ivins, Phillips & Barker ( email )

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

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