Our Federal Tax Group examines a U.S. Supreme Court ruling that could give taxpayers greater leeway to challenge IRS regulatory schemes before the IRS takes enforcement action.
- CIS Services v. IRS narrows the reach of the Anti-Injunction Act
- Three features of Notice 2016-66 helped the Court overturn lower courts’ rulings in favor of the IRS
- The IRS’s rule-making process now open to more Administrative Procedure Act challenges
Read the full advisory here.