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.