• Monte Silver, Tax lawyer


For a tax geek, and one who is getting increasingly interested in Administrative law, this is amazing. I told you that one of the two break-thrus of our case is that our challenge to a Treasury regulation (and a huge one at that) got around the Anti Injunction law (AIA), which every expert said we never would.

In a different case involving the US Insurance world, businesses wanted to challange a much smaller and less formal rule of the Treasury. The Federal lower and Appeals court both dismissed the case on AIA grounds. The Insurance industry has now asked the Supreme court to reverse this dismissal. (They could have avoided the AIA issue had they sued under the RFA/PRA laws that we used, but no one ever paid attention to these laws before us).

One of the most respected associations of US tax experts - the American College of Tax Counsel (www.actconline.org) filed a brief to support the position of the Insurance company.

And which case do they cite? You guessed it - ours. I quote:

"The lack of clarity regarding the limits on preenforcement challenges continues to generate litigation in the district courts. For example, in Silver v. IRS, the plaintiffs are challenging regulations implementing a transition tax created under the TCJA. The plaintiffs have alleged that they were injured by the cost of complying with the transition tax regulations, which include certain obligations. Silver v. IRS, No. 19-cv-247 (APM), 2019 (D.C. Dec. 24, 2019).  The district court rejected the governments arguments that the suit was barred by the AIA."

To see the quote see page 7 of the Supreme court brief at https://www.supremecourt.gov/DocketPDF/19/19-930/133123/20200214152057101_Amicus%20Curiae%20Brief%20of%20the%20American%20College%20of%20Tax%20Counsel.pdf

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