Brief of Amicus Curiae Kristin E. Hickman In Support of Petitioners, CIC Services, LLC v. Internal Revenue Service, et al., No. 19-930 (U.S. Supreme Court)

44 Pages Posted: 29 Aug 2020

See all articles by Kristin E. Hickman

Kristin E. Hickman

University of Minnesota - Twin Cities - School of Law

Date Written: July 22, 2020

Abstract

This amicus brief was filed before the United States Supreme Court in CIC Services, LLC v. Internal Revenue Service, No. 19-930, supporting the petitioners on the merits. 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. Building on previous scholarship, the brief argues that statutory text, history, and purpose support a narrow interpretation of the Anti-Injunction Act that harmonizes with the Administrative Procedure Act and allows pre-enforcement judicial review.

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

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

Suggested Citation

Hickman, Kristin E., Brief of Amicus Curiae Kristin E. Hickman In Support of Petitioners, CIC Services, LLC v. Internal Revenue Service, et al., No. 19-930 (U.S. Supreme Court) (July 22, 2020). Available at SSRN: https://ssrn.com/abstract=3658611 or http://dx.doi.org/10.2139/ssrn.3658611

Kristin E. Hickman (Contact Author)

University of Minnesota - Twin Cities - School of Law ( email )

229 19th Avenue South
Minneapolis, MN 55455
United States
612-624-2915 (Phone)

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