Pre-Enforcement Challenges and the Anti-Injunction Act
Tax Notes, May 14, 2018
8 Pages Posted: 26 Sep 2019
Date Written: May 14, 2018
While this article was written in the context of the government's appeal to the Fifth Circuit of the district court decision in Chamber of Commerce v. IRS, nevertheless, the content of the article remains relevant despite the fact that this appeal was dismissed by agreement of the parties.
The article describes several arguments that support the position that after the Supreme Court's 2015 decision in Direct Marketing Association v. Brohl, the traditional view that pre-enforcement challenges to the validity of tax regulations are barred by the Anti-Injunction Act is no longer correct and that correspondingly the D.C.Circuit decision in Florida Bankers is likewise incorrect.
Keywords: Anti-Injunction Act, Bob Jones University, Florida Bankers, Direct Marketing Association
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