Prof. Hickman Cited in Sixth Circuit Opinion

Prof. Kristin Hickman's article with Gerald Kerska '17, Restoring the Lost Anti-Injunction Act, 103 Va. L. Rev. 1683 (2017), was cited by Judge Amul Thapar's dissent from the denail of rehearing en banc in CIC Services, LLC v. IRS, 2019 WL 4051864 (Aug. 28, 2019).  The case concerns whether pre-enforcement judicial review of IRS Notice 2016-66 is barred by the Anti-Injunction Act, 26 U.S.C. s. 7421(a).  Representing seven of 16 judges on that court in dissenting, Judge Thapar cited the article in recognizing that the IRS "has begun to regulate an ever-expanding sphere of everyday life" and that the IRS does not consistently follow "basic rules of administrative law."  Concurring in the denial, Judge Jeffrey Sutton suggested that the Supreme Court take up the issue.