Forum
U.S. Supreme Court
Case Status
Decided
Docket Number
Term
2020 Term
Lower Court Opinion
Questions Presented
Whether the Anti-Injunction Act’s bar on lawsuits for the purpose of restraining the assessment or collection of taxes also bars challenges to unlawful regulatory mandates issued by administrative agencies that are not taxes.
Case Updates
Supreme Court holds that a pre-enforcement challenge to certain IRS reporting requirements is not barred by the Anti-Injunction Act, even though violation of those requirements may result in a tax penalty
May 17, 2021
The Supreme Court unanimously held that the Anti-Injunction Act does not bar pre-enforcement challenges to regulatory requirements that are not themselves taxes, but are enforced through tax penalties. The Anti-Injunction Act narrowly, but powerfully, forbids lawsuits undertaken for the purpose of restraining the assessment or collection of any federal tax. Instead, a taxpayer must pay the tax and then seek a refund. For tax penalties, that would mean deliberately violating a regulatory requirement and then arguing, in a refund action, that the requirement was invalid. Even though some courts had construed the Anti-Injunction Act to sweep that broadly, the Supreme Court did not.
U.S. Chamber files merits-stage brief urging Supreme Court to hold that Anti-Injunction Act does not bar pre-enforcement challenge to IRS reporting requirements enforced by “tax penalties”
July 22, 2020
Click here to view Chamber’s amicus brief. Yaakov M. Roth of Jones Day served as co-counsel for the U.S. Chamber of Commerce on behalf of the U.S. Chamber Litigation Center.
The U.S. Chamber previously filed an amicus brief supporting cert.
Cert. petition granted
May 08, 2020
U.S. Chamber files amicus brief urging Supreme Court to grant cert and hold that Anti-Injunction Act does not bar pre-enforcement challenge to IRS reporting requirements enforced by tax penalties
February 24, 2020
Click here to view the Chamber's amicus brief. Yaakov M. Roth of Jones Day served as co-counsel for the U.S. Chamber of Commerce on behalf of the U.S. Chamber Litigation Center.
Case Documents
- Panel Opinion -- CIC Services, LLC v. IRS (Sixth Circuit).pdf
- Rehearing Opinion -- CIC Services, LLC v. IRS (Sixth Circuit).pdf
- U.S. Chamber Amicus Brief -- CIC Services, LLC v. IRS (U.S. Supreme Court).pdf
- U.S. Chamber Amicus Brief (merits) -- CIC Services, LLC v. IRS (U.S. Supreme Court).pdf
- Opinion -- CIC Services, LLC v. IRS (U.S. Supreme Court).pdf