Prof. Hickman Quoted By Tax Notes About CIC Services v. IRS Certiorari Grant

Professor Kristin Hickman was quoted in an article by Tax Notes, "Supreme Court Will Clarify Scope of Anti-Injunction Act," concerning the Supreme Court's decision to grant certiorari in CIC Services LLC v. Internal Revenue Service.  The case concerns whether the Anti-Injunction Act, a provision in the Internal Revenue Code, bars pre-enforcement judicial review of tax rules and regulations.  Professor Hickman filed an amicus brief supporting the taxpayer's petition for certiorari.  The article quoted Professor Hickman as hoping that the Court "will take this opportunity to read the Anti-Injunction Act as allowing pre-enforcement review of tax regulatory actions and reaffirm its rejection from the Mayo Foundation case of tax exceptionalism from general administrative law requirements, doctrines, and norms."  The article also quoted Professor Hickman as observing that, regardless, "the tax community will welcome clarification of the Anti-Injunction Act's meaning"