Pat Smith Quoted in Tax Notes on Hickman Amicus Brief in Sixth Circuit CIC Services CasePDF
IPB attorney Pat Smith was quoted in a Tax Notes article about an amicus brief filed by Professor Kristin Hickman in support of the petition for rehearing en banc that was filed by the plaintiff in the Sixth Circuit CIC Services case dealing with the applicability of the Anti-Injunction Act to pre-enforcement challenges to the validity of tax regulations.
Patrick J. Smith of Ivins, Phillips & Barker Chtd. told Tax Notes that given Hickman’s expertise on the AIA, he thought it was notable that her brief doesn’t specifically address the position taken in CIC Services’ petition for rehearing en banc.
“She’s arguing for a generally narrower interpretation of the AIA that would permit pre-enforcement challenges to all types of tax regulations,” Smith explained. “She doesn’t say anything in support of the much narrower argument made in the CIC petition, which focused solely on situations where there is a penalty that is treated as a tax for purposes of the AIA that is attached to a regulatory mandate, and where the challenge is to the regulatory mandate.”
Smith said CIC Services’ argument would have limited applicability because it wouldn’t apply in cases in which a taxpayer simply wants to challenge the validity of a “regular” income tax regulation.