Prof. Hickman’s Amicus Brief in Tax Case Published, Reported by Tax Notes

An amicus brief filed by Prof. Kristin Hickman in support of rehearing en banc in CIC Services LLC v. Internal Revenue Service, 925 F.3d 247 (6th Cir. 2019), was published and commentary on the brief was reported by Tax Notes (subscription required). The case concerns whether the tax code’s Anti-Injunction Act precludes pre-enforcement judicial review of Administrative Procedure Act challenges to tax regulatory actions. A three-judge panel of the Sixth Circuit divided over that issue, with both the majority and dissenting opinions citing and addressing arguments raised by Prof. Hickman and Gerald Kerska ’17 in Restoring the Lost Anti-Injunction Act, 103 Va. L. Rev. 1683 (2017). Prof. Hickman drew extensively from the article in encouraging the court to order rehearing en banc.