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

Suggested Citation

Smith, Patrick J., Pre-Enforcement Challenges and the Anti-Injunction Act (May 14, 2018). Tax Notes, May 14, 2018. Available at SSRN:

Patrick J. Smith (Contact Author)

Ivins, Phillips & Barker ( email )

1717 K Street, NW Suite 600
Washington, DC 20006
United States

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