Brief of Amicus Curiae Professor Kristin E. Hickman in Support of Petitioners, Florida Bankers Ass'n v. US Dep't of the Treasury, No. 15-969 (United States Supreme Court)

Abstract

This amicus brief was filed before the United States Supreme Court, supporting the petition for certiorari in Florida Bankers Association v. United States Department of the Treasury, No. 15-969. The case concerns whether the Anti-Injunction Act, 26 U.S.C. s. 7421(a), precludes pre-enforcement judicial review of challenges against the validity of Treasury regulations under the Administrative Procedure Act. The brief explains the context and implications of the resolution of that issue for federal tax system administration and also maintains that the D.C. Circuit disregarded clear evidence of congressional intent in favor of a narrow interpretation of the Anti-Injunction Act that would allow judicial review of pre-enforcement APA claims against Treasury regulations.