Tag Archives: Anti-Injunction Act
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Client Alert: CIC Services, LLC v. Internal Revenue Service – A Rare Victory for the Taxpayer
On May 17, 2021, a unanimous Supreme Court issued its opinion in the long-awaited case interpreting the Anti-Injunction Act as applied to the Internal Revenue Service. CIC Services, LLC v. Internal Revenue Service was a rare loss for the government. The Supreme Court held that CIC Services has jurisdiction to question the IRS’ ability to demand burdensome record-keeping information from ... Read More
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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