Prof. Hickman Remarks on Supreme Court's CIC Services Decision for ABA Panel Quoted by Tax Notes
Prof. Kristin Hickman was quoted in a Tax Notes article, CIC Services Order Could Prompt Congressional Action, documenting a panel discussion at the American Bar Association Tax Section's virtual fall conference regarding the implications of the Supreme Court's May decision in CIC Services LLC v. Internal Revenue Service. In the CIC Services decision, the Court unanimously interpreted the Anti-Injunction Act provision in the Internal Revenue Code as allowing pre-enforcement judicial review of legal challenges to the validity of some tax rules and regulations, citing an article co-authored by Prof. Hickman and Gerald Kerska ('17), Restoring the Lost Anti-Injunction Act, 103 Va. L. Rev. 1683 (2017). Prof. Hickman also filed an amicus brief in the CIC Services case based on her article with Kerska. The Tax Notes article quoted Prof. Hickman's observations about subsequent, conflicting federal district court decisions in CIC Services and another case that set up an opportunity for the United States Court of Appeals for the Sixth Circuit to take up the merits of whether IRS Notices imposing certain reporting requirements violate the Administrative Procedure Act for their lack of notice-and-comment rulemaking. The Tax Notes article also quoted Prof. Hickman's remarks on the potential for congressional action in response to the CIC Services decision.