Alston & Bird Tax Blog

Taxpayers Can Strike First: Supreme Court Allows Pre-Enforcement Challenges to Certain IRS Regulatory Actions

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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.

About George Abney

George Abney is a partner on the firm’s Tax Controversy Team, whose practice focuses on civil and criminal tax controversy matters. George has significant trial and appellate experience gained from years as a federal prosecutor with the Tax Division of the U.S. Department of Justice in Washington, D.C., and as an assistant U.S. attorney in the Northern District of Florida.

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About Laura Gavioli

Laura L. Gavioli is a partner in the Federal & International Tax Group and a member of the Tax Controversy Team. As an experienced first-chair trial lawyer, Laura is known for achieving practical, client-driven goals when defending against IRS inquiries.

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About Eli McCrain

Eli McCrain is an associate in the Federal & International Tax group. He focuses on transactional and international tax matters, primarily the tax consequences of domestic and cross-border mergers and acquisitions, private equity investments, private equity fund formation, restructuring transactions, and financing transactions.

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