Pat Smith Published in Tax Notes

Tax Notes has published the latest article by Ivins attorney Pat Smith, Pre-Enforcement Challenges and the Anti-Injunction Act, describing four arguments that support affirmance by the Fifth Circuit of the holding by the district court in Chamber of Commerce v. IRS that the Anti-Injunction Act does not bar the challenge to the serial acquisition rule regulation at issue in that case. The text of the article is available in the weekly edition of Tax Notes dated May 14, 2018, and will be reprinted in Tax Notes Today in the next few weeks.