Brief of Amicus Curiae Professor Kristin E. Hickman in Support of Petitioners, Florida Bankers Ass'n v. US Dep't of the Treasury, No. 15-969 (United States Supreme Court)
33 Pages Posted: 2 Mar 2016 Last revised: 10 May 2016
Date Written: February 29, 2016
This amicus brief was filed before the United States Supreme Court, supporting the petition for certiorari in Florida Bankers Association v. United States Department of the Treasury, No. 15-969. The case concerns whether the Anti-Injunction Act, 26 U.S.C. s. 7421(a), precludes pre-enforcement judicial review of challenges against the validity of Treasury regulations under the Administrative Procedure Act. The brief explains the context and implications of the resolution of that issue for federal tax system administration and also maintains that the D.C. Circuit disregarded clear evidence of congressional intent in favor of a narrow interpretation of the Anti-Injunction Act that would allow judicial review of pre-enforcement APA claims against Treasury regulations.
Keywords: Anti-Injunction Act, Treasury regulation, tax administration, judicial review, Administrative Procedure Act
JEL Classification: K23, K34
Suggested Citation: Suggested Citation