Wednesday, April 4, 2018
The 13th Annual International Conference on Tax Administration kicks off today on Tax System Integrity in a Digital Age at the University of New South Wales in Sydney, Australia.
Nina Olson (National Taxpayer Advocate) delivers the keynote address on Some Observations on Tax Administration and the Digital Revolution.
Kristin Hickman (Minnesota) presents Restoring the Lost Anti-Injunction Act, 103 Va. L. Rev. 1683 (2017):
Should Treasury regulations and IRS guidance documents be eligible for pre-enforcement judicial review? The D.C. Circuit’s 2015 decision in Florida Bankers Association v. Treasury 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. A 2017 federal district court decision in Chamber of Commerce v. Internal Revenue Service, appealable to the Fifth Circuit, interprets the Anti-Injunction Act differently and could lead to a circuit split regarding pre-enforcement judicial review of Treasury regulations and IRS guidance documents.
Cases interpreting the Anti-Injunction Act in general 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 Civil War-era revenue legislation and the evolution of both tax administrative practices and Anti-Injunction Act jurisprudence since that time.
Roberta Mann (Oregon) is chairing two panels.