The outcome of a case—now pending at the U.S. Supreme Court—that deals with a Civil War-era law could strike a further blow to a long tradition of special treatment for Treasury Department regulations.
The Anti-Injunction Act was enacted in 1867 to help with the administration of the first federal income taxes. The act, which blocks many lawsuits trying to restrain tax assessment or collection, is facing a test as the Supreme Court goes to conference on Friday, where it could decide to take up a case that strongly divided appeals court judges.
The case, CIC Services, LLC v. ...
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