News & Analysis as of

Subject Matter Jurisdiction Administrative Procedure Act

Sterne, Kessler, Goldstein & Fox P.L.L.C.

PTAB Strategies and Insights - November 2021: Are Institution Decisions Set in Stone?

The Leahy-Smith America Invents Act granted the Patent Office authority to issue “regulations . . . establishing and governing inter partes review.” 35 U.S.C § 316(a)(4). For the Patent Trial and Appeal Board (“Board”) to...more

Sterne, Kessler, Goldstein & Fox P.L.L.C.

PTAB Strategies and Insights - November 2021

The PTAB Strategies and Insights newsletter provides timely updates and insights into how best to handle proceedings at the USPTO. It is designed to increase return on investment for all stakeholders looking at the entire...more

Gray Reed

Recent Supreme Court Case Provides Possible Pre-Assessment Judicial Review for Onerous Penalties

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The Supreme Court’s recent decision in CIC Services, LLC v. Internal Revenue Service may have significantly expanded taxpayers’ ability to obtain immediate injunctive relief against onerous tax reporting requirement....more

Latham & Watkins LLP

US Supreme Court Allows Challenge to IRS Rule to Go Forward Despite Anti-Injunction Act

Latham & Watkins LLP on

The ruling provides a new avenue for parties to bring pre-enforcement challenges to IRS rules and regulations. Key Points: ..In CIC Services v. IRS, the US Supreme Court allowed a pre-enforcement challenge to an IRS...more

Holland & Knight LLP

U.S. Supreme Court Decision May Pave Way for Future IRS Lawsuits

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The U.S. Supreme Court recently rendered a unanimous opinion holding that the Anti-Injunction Act (AIA) did not block a lawsuit brought by CIC Services against the Internal Revenue Service (IRS), delivering an important...more

McDermott Will & Emery

Supreme Court Opens Door to APA Challenge of Overreaching IRS Information Reporting Regime

In CIC Services, LLC v. Internal Revenue Service, a unanimous US Supreme Court allowed CIC, a tax advisor, to proceed with a pre-enforcement challenge to the Internal Revenue Service’s (IRS) “reportable transaction” regime....more

Eversheds Sutherland (US) LLP

Supreme Court puts IRS on notice [2016-66] in CIC Services, LLC - The Anti-Injunction Act has its limits

On May 17, 2021, the Supreme Court held that the Anti-Injunction Act (AIA), section 7421(a) of the Code, does not preclude a pre-enforcement challenge to an IRS notice enforced through civil and criminal penalties. The AIA...more

Alston & Bird

Taxpayers Can Strike First: Supreme Court Allows Pre-Enforcement Challenges to Certain IRS Regulatory Actions

Alston & Bird on

Our Federal Tax Group examines a U.S. Supreme Court ruling that could give taxpayers greater leeway to challenge IRS regulatory schemes before the IRS takes enforcement action....more

Jones Day

Supreme Court Rules Tax Penalty Does Not Bar Pre-Enforcement Regulatory Challenge

Jones Day on

The Supreme Court held that a company may bring a pre-enforcement challenge under the Administrative Procedure Act ("APA") to an IRS reporting requirement backed by a tax penalty. On May 17, 2021, the U.S. Supreme Court...more

Freeman Law

Supreme Court Hands Tax Advisor Big Win in CIC Services, LLC v. IRS

Freeman Law on

Federal tax cases against the IRS can be difficult. Even procedurally so. Under the pay-first, litigate-later rule, taxpayers are generally required, prior to filing suit against the United States: (1) to full pay the...more

Goodwin

California State Court Upholds Exclusive Federal Forum-Selection Charter Provision for 1933 Act Suits

Goodwin on

California State Court Upholds Exclusive Federal Forum-Selection Charter Provision for 1933 Act Suits; California District Court Dismisses Fraud-Related Claims Against AT&T; Third Circuit Holds Challenge to SEC’s Decision to...more

Stinson LLP

California Communities Against Toxics: The "Continuing Project" of Clarifying Administrative Law

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In California Communities Against Toxics v. EPA, the U.S. Court of Appeals for the DC Circuit issued an opinion that may have a lasting impact on administrative agencies’ use of guidance memos and policy statements. For...more

WilmerHale

Federal Circuit Patent Updates - September 2018

WilmerHale on

Hyatt v. Pato (No. 2017-1722, 9/24/18) (Reyna, Wallach, Hughes) - Hughes, J. Reversing dismissal for lack of subject matter description stating, “the exclusive jurisdiction of this court and the Eastern Virginia district...more

Schwabe, Williamson & Wyatt PC

Latest Federal Court Cases - October 2018

Gust, Inc. v. AlphaCap Ventures, LLC, Appeal No. 2017-2414 (Fed. Cir. Sept. 28, 2018) In an appeal from a district court decision awarding fees pursuant to 28 U.S.C. § 1927, the Federal Circuit reversed. The decision makes...more

Knobbe Martens

Hyatt v. Pato

Knobbe Martens on

Federal Circuit Summary - Before Reyna, Wallach, and Hughes. Appeal from the United States District Court for the District of Nevada Summary: District Courts have jurisdiction to hear APA challenges to the PTO’s denial...more

King & Spalding

Standing In Data Breach Class Actions: The Fourth Circuit Weighs In, Affirming Dismissal For Lack Of Subject Matter Jurisdiction

King & Spalding on

The U.S. Court of Appeals for the Fourth Circuit issued a unanimous opinion in Beck v. McDonaldon February 6, 2017, clarifying the standard for Article III standing and what constitutes sufficient injury-in-fact in putative...more

Moore & Van Allen PLLC

Beck v. McDonald – 4th Circuit Weighs In on Standing in Data Breach Case

We don’t see a lot of data breach litigation here in the Fourth Circuit. So it is notable that the Fourth Circuit Court of Appeals issued an opinion yesterday that weighs in on the standing debate (For more on the debate:...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

No Texas Hold ‘Em: Fifth Circuit Allows Texas to Challenge the EEOC Enforcement Guidance

A somewhat surprising decision in favor of the State of Texas was handed down from the Fifth Circuit Court of Appeals on June 27, 2016, which held that (i) Texas had standing to challenge the Equal Employment Opportunity...more

Bergeson & Campbell, P.C.

EPA Requests Dismissal of Complaint For Lack of Subject Matter Jurisdiction

On March 10, 2016, the U.S. Environmental Protection Agency (EPA) filed a motion to dismiss for lack of subject matter jurisdiction and a supporting memorandum of law (Memorandum) in Anderson v. McCarthy, Case No....more

Ballard Spahr LLP

Payday Lenders’ “Operation Choke Point” Suit Allowed To Proceed

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In a June 2014 alert, we discussed Community Financial Services Association vs. Federal Deposit Insurance Corporation, a payday loan industry suit challenging on various grounds certain supervisory and interpretive statements...more

Davis Wright Tremaine LLP

Fifth Circuit Rejects Application of Sackett to Corps’ Jurisdictional Determination

In Belle Company, LLC et al v. USACE, No. 13-30262 (July 30, 2014), the Fifth Circuit rejected an effort to apply the Supreme Court’s decision in Sackett v. EPA, 132 S. Ct. 1367 (2012), to a determination by the Army Corps of...more

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