IRS moves to dismiss lawsuit challenging the CONSTITUTIONALITY of the retroactive Transition tax
The constitutionality of the Transition tax has been challenged in the Moore vs. IRS case. The lawsuit claims that the retroactive nature of the tax is unconstitutional.
The government has just filed a motion to dismiss the case. The lawsuit is based on constitutional grounds, not on RFA/PRA, so the arguments are totally different.
So see the motion to dismiss, click here: https://drive.google.com/file/d/1TJ57R2vzKoxDahBsaLSPlDlbDBBaYrnT/view?usp=sharing