Pat Smith Files Amicus Brief in Support of Cert Petition in CIC Services CasePDF
IPB attorney Pat Smith has submitted an amicus curiae brief in support of the cert petition in CIC Services, LLC v. Internal Revenue Service, Supreme Court Case No. 19-930. If the Supreme Court agrees to hear the case, this case has the potential to provide much needed clarification on the extremely important issue of whether the Anti-Injunction Act bars pre-enforcement challenges to the validity of tax regulations issued by the IRS and Treasury, as the government consistently claims, or whether instead the Supreme Court’s 2015 decision in Direct Marketing has changed that result.
The amicus brief argues that where the plaintiff in a pre-enforcement challenge to the validity of a tax regulation has not engaged in any activity that would provide a basis for the IRS to apply the challenged regulation to the plaintiff, the Anti-Injunction Act should not be applicable.
Read the brief here