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)
28 Pages Posted: 19 Mar 2020 Last revised: 23 Jul 2020
Date Written: February 24, 2020
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
Suggested Citation: Suggested Citation