• Monte Silver, Tax lawyer

Monte Silver files motion to expedite hearing in what may be a check-mate move

With small business owners around the world waiting on the ruling on the Transition Tax lawsuit, and with the statute of limitations quickly approaching, something had to be done.


In what I see as a brilliant tactical move, we filed a motion to expedite the hearing, but more importantly, we neutralized the sole danger to our case - the Government's argument that the Anti-Injunction Act prevents this action, which they argue must be filed in a different forum (i.e. not that we have no case, but that we have to bring it in a different court - "alternative forum" in legal jargon).


In the one page motion, we simply ask the court for this: have the government state what alternative forum they propose and we will accept it and move forward on the merits. And if the Government cannot provide an alternative forum, then by law, the Anti-Injunction Act does not apply. (After having researched this substantially, I do not see any alternative forum).


Either way, we win and get around the one technicality that the government is asserting - the Anti Injunction Act - and move towards the merits.


To see to the motion, click here: https://drive.google.com/file/d/16jVyUYO-2GNFEGoO7vDaJcLNASFHqGLV/view?usp=sharing

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