One of Pat Smith’s Tax Notes Articles on the Anti-Injunction Act Cited in a Michigan State Law Review Article.PDF
IPB attorney Pat Smith’s Tax Notes article, D.C. Circuit in Florida Bankers Misapplies Anti-Injunction Act, 149 Tax Notes 1493 (Dec. 21, 2015), criticizing the D.C. Circuit’s 2015 decision in Florida Bankers Association was cited in an article in the Michigan State Law Review, Stephanie McMahon, Tax as Part of a Broken Budget: Good Taxes are Good Cause Enough, 2018 Mich. St. L. Rev. 513, 565 n. 355 (2018), in support of the proposition that the D.C. Circuit decision in this case “may be inconsistent with the new narrower reading” of the Anti-Injunction Act, based on the Supreme Court’s 2015 decision in Direct Marketing Association v. Brohl.