Restoring the Lost Anti-Injunction Act
83 Pages Posted: 16 Oct 2017 Last revised: 22 Nov 2017
Date Written: October 16, 2017
Should Treasury regulations and IRS guidance documents be eligible for pre-enforcement judicial review? The D.C. Circuit’s 2015 decision in Florida Bankers Association v. Treasury puts its interpretation of the Anti-Injunction Act at odds with both general administrative law norms in favor of pre-enforcement review of final agency action and also the Supreme Court’s interpretation of the nearly identical Tax Injunction Act. A 2017 federal district court decision in Chamber of Commerce v. Internal Revenue Service, appealable to the Fifth Circuit, interprets the Anti-Injunction Act differently and could lead to a circuit split regarding pre-enforcement judicial review of Treasury regulations and IRS guidance documents. Cases interpreting the Anti-Injunction Act in general are fragmented and inconsistent. In an effort to gain greater understanding of the Anti-Injunction Act and its role in tax administration, this Article looks back to the Anti-Injunction Act’s origin in 1867 as part of Civil War-era revenue legislation and the evolution of both tax administrative practices and Anti-Injunction Act jurisprudence since that time.
Keywords: Anti-Injunction Act, Treasury Regulations, Administrative Procedure Act, Florida Bankers, Chamber of Commerce
JEL Classification: K10, K19, K20, K23, K29, K34, K40, K41
Suggested Citation: Suggested Citation