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

Latham & Watkins LLP

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 reporting rule to go forward, thereby expanding the universe of suits that may survive an Anti-Injunction Act challenge.

..Parties seeking to bring a pre-enforcement challenge must identify a non-tax obligation that will be alleviated through their suit. Pre-enforcement suits by parties who would otherwise need to risk criminal liability are more likely to survive.

Please see full Alert below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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