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Reporting Requirements Anti-Injunction Act

Womble Bond Dickinson

CIC Services, LLC v. Internal Revenue Service: Captive Insurance Wins a Battle, but the War Continues

Womble Bond Dickinson on

On Tax Day, May 17, 2021, in a unanimous opinion authored by Justice Kagan, the United States Supreme Court held that the Anti-Injunction Act ("AIA") does not bar a pre-enforcement challenge to the legality of an IRS-imposed...more

Kerr Russell

Challenge To IRS Notice Does Not Violate Anti-Injunction Act

Kerr Russell on

In a ruling with implications for retirement and tax planning generally, the U.S. Supreme Court has determined that, in certain circumstances, taxpayers can challenge reporting requirements before complying with the...more

McDermott Will & Emery

Post-DMA, Federal Court of Appeals Broadly Interprets Jurisdictional Limitations of Anti-Injunction Act

Earlier this month, the United States Court of Appeals for the D.C. Circuit held in Florida Bankers Ass’n v. U.S. Dep’t of the Treasury, No. 14-5036 (D.C. Cir. Aug. 14, 2015) that the Anti-Injunction Act (AIA, codified at 26...more

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