[20210223]LSB10576_CIC Services诉专员：解读税收反禁令法案.pdf

CRS Legal Sidebar Prepared for Members and Committees of Congress Legal SidebarLegal Sidebari i CIC Services v. Commissioner: Interpreting the Tax Anti-Injunction Act February 23, 2021 On December 1, 2020, the Supreme Court heard oral argument in CIC Services v. Commissioner, a case that could resolve conflicts resulting from the way courts have interpreted the Tax Anti-Injunction Act (TAIA) in the past. The TAIA is codified in Section 7421 of the Internal Revenue Code (IRC). It is a narrow exception to the general administrative law rule permitting pre-enforcement judicial review of administrative actions in federal courts. The TAIA protects federal revenues and supports efficient tax administration by postponing litigation to contest tax assessment and collection. Subject to a few exceptions, the TAIA requires lawsuits challenging taxes to be made only after paying the disputed tax and filing a claim for refund. The petitioner in CIC Services claims that the TAIA, as originally understood, does not bar a pre-enforcement challenge to an Internal Revenue Service (IRS) notice containing reporting requirements that are enforced through a tax penalty. This Legal Sidebar provides backg