Professor Kristin Hickman
Kristin Hickman
McKnight Presidential Professor in Law
Distinguished McKnight University Professor
Harlan Albert Rogers Professor in Law
Associate Director, Corporate Institute

Prof. Hickman Cited by Supreme Court in Taxpayer Win

Prof. Kristin Hickman's article with Gerald Kerska ('17), Restoring the Lost Anti-Injunction Act, 103 Va. L. Rev. 1683 (2017), was cited by Justice Elena Kagan for a unanimous United States Supreme Court in CIC Services, LLC v. Internal Revenue Service, No. 19-930 (Sup. Ct. May 17, 2021).  The case concerned whether a lawsuit challenging an IRS Notice for failing to comply with Administrative Procedure Act requirements was barred by a provision in the Internal Revenue Code known as the Anti-Injunction Act.  The article, and a subsequent amicus brief filed by Hickman in the case, offered extensive statutory and historical analysis in favor of reading the Anti-Injunction Act narrowly to allow the taxpayer's case to proceed.  The unanimous Supreme Court decided the case in the taxpayer's favor.