Analysis

Justices Clear Path For More Challenges To IRS Regulations

Law360 (May 21, 2021, 12:25 PM EDT) -- By carving out an exception to the Anti-Injunction Act in a landmark decision this month, the U.S. Supreme Court has opened the door to potentially considerable numbers of challenges to IRS guidance that wouldn't have been possible previously.

In the Supreme Court's majority opinion, Justice Elena Kagan said the decision will not open the "floodgates" to pre-enforcement litigation, or suits that challenge guidance before it is violated, contrary to what the government argued. Above, Justice Kagan participates in a 2017 Q&A session about her time sitting on the high court. (AP Photo/Charles Rex Arbogast) The central crux of the court's unanimous decision...

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