D.C. Circuit Agrees with Prof. Hickman's Amicus Brief

The United States Court of Appeals for the District of Columbia Circuit, sitting en banc, agreed with the conclusion asserted and arguments raised in an amicus brief authored by Professor Kristin Hickman. In Cohen v. United States, No. 08-5088, the court considered whether to allow the district court to consider the merits of an Administrative Procedure Act (APA) challenge to IRS Notice 2006-50, and particularly whether language in Internal Revenue Code 7421(a) and the Declaratory Judgment Act precluded judicial review. Hickman's brief argued in favor of interpreting the Internal Revenue Code and the Declaratory Judgment Act coterminously and narrowly so as to allow the taxpayers' APA challenge to proceed on the merits. In a 6-3 decision, the court agreed and justified its conclusion in part using arguments raised in Hickman's brief.