Tax Anti-Injunction Act

In NCLA Win Against IRS, First Circuit Rules Taxpayers Can Indeed Take the Agency to Court

Retrieved on: 
Friday, August 19, 2022

IRS has, until now, successfully prevented federal courts from asserting jurisdiction over a significant constitutional challenge to the agencys unlawful data-collection practices.

Key Points: 
  • IRS has, until now, successfully prevented federal courts from asserting jurisdiction over a significant constitutional challenge to the agencys unlawful data-collection practices.
  • He notes that CIC Services provides clarity that information gathering is a phase of tax administration procedure that occurs before assessment [or] collection.
  • The bad news is the federal government recently passed a law that could lead to hiring over 86,000 new IRS agents.
  • NCLA is a nonpartisan, nonprofit civil rights group founded by prominent legal scholar Philip Hamburger to protect constitutional freedoms from violations by the Administrative State.