Colo. Pot Company Fights IRS Power At Supreme Court

Law360, Los Angeles (November 8, 2017, 5:53 PM EST) -- A Colorado marijuana business has asked the U.S. Supreme Court to revive its case against the IRS, arguing the agency lacks the authority to investigate and administratively determine if a taxpayer is criminally culpable under federal criminal drug laws.

The Anti-Injunction Act and Declaratory Judgment Act do not preclude the courts from taking action to prevent the Internal Revenue Service from acting “in excess of its power,” Green Solution Retail Inc. said in a brief dated Oct. 30.

A Tenth Circuit panel in May affirmed a...
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