Brief of Amicus Curiae Professor Kristin E. Hickman In Support of Petitioners, CIC Services, LLC v. Internal Revenue Service (U.S. Sup. Ct.) (Petition Stage)

Abstract

This amicus brief was filed before the United States Supreme Court, supporting the petition for certiorari in CIC Services, LLC v. Internal Revenue Service, No. 19-930. The issue in the case is whether the Anti-Injunction Act, 26 U.S.C. s. 7421(a), precludes pre-enforcement judicial review of Administrative Procedure Act challenges against Treasury and IRS rules and regulations -- specifically in this case, IRS Notice 2016-66. The brief summarizes and expands upon issues raised and arguments made in some of my previous scholarship.

Keywords: Anti-Injunction Act, judicial review, Administrative Procedure Act, tax exceptionalism

JEL Classification: K23, K34, K20, K29, K40, K41, K49