Prof. Hickman Quoted By Bloomberg About Supreme Court Tax Decision

Prof. Kristin Hickman was quoted in an article for Bloomberg's Daily Tax Report, "Supreme Court Seen as Opening Door to More Tax Guidance Lawsuits," discussing the Supreme Court's decision in CIC Services, LLC v. Internal Revenue Service. The court in that case uanimously interpreted the Internal Revenue Code's Anti-Injunction Act as allowing judicial review of pre-enforcement challenges against Treasury and IRS rules and regulations for violating the Administrative Procedure Act.  Prof. Hickman was quoted as acknowledging that the decision would prompt more taxpayers to bring such challenges, but also as contending that Justice Kagan's opinion for the court left unanswered questions.  Prof. Hickman filed amicus briefs supporting the taxpayers at various stages of the litigation, and the court cited one of her articles -- "Restoring the Lost Anti-Injunction Act," 103 Va. L. Rev. 1683 (2017) (with Gerald Kerska ('17)) -- as part of its analysis.