Saturday, March 25, 2017
Kristin Hickman (Minnesota) presented Restoring the Lost Anti-Injunction Act, 103 Va. L. Rev. __ (2017) (with Gerald Kerska (J.D. 2017, Minnesota)), yesterday at University of British Columbia Allard School of Law as part of its Tax Law and Policy Workshop Speaker Series:
Should Treasury regulations be eligible for pre-enforcement review? The D.C. Circuit’s recent decision in Florida Bankers Association puts its interpretation of the Anti-Injunction Act at odds with both general administrative law norms in favor of pre-enforcement review of final agency action and also the Supreme Court’s interpretation of the nearly identical Tax Injunction Act in Direct Marketing Association v. Brohl. In fact, cases interpreting the Anti-Injunction Act more generally are fragmented and inconsistent.
In an effort to gain greater understanding of the Anti-Injunction Act and its role in tax administration, this Article looks back to the Anti-Injunction Act’s origin in 1867 as part of the Civil War income tax and the evolution of both tax administrative practices and Anti-Injunction Act jurisprudence since that time.