26 U.S.C. sec. 7421(a) Archives - Jackson & Campbell, P.C.

17 May 2021 |

SCOTUS Opinion: Anti-Injunction Act Does Not Limit Challenge To IRS Reporting Requirement

The Anti-Injunction Act provides that “no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person.” 26 U.S.C. sec. 7421(a). In IRS Notice 2016-66, the IRS required taxpayers to report information about certain insurance agreements, with civil tax penalties and criminal prosecution available in case of noncompliance. CIC ... Read More

TAGGED: Administrative Procedure Act, Anti-Injunction Act, 26 U.S.C. sec. 7421(a), CIC Services LLC v. IRS