The federal Anti-Injunction Act of 1867 usually keeps taxpayers who have not yet paid, or intentionally failed to pay, federal taxes from suing for "injunctions.
The U.S. Supreme Court has handed down a unanimous decision that could help everyone —from tax advisors and the wealthy to low-income individuals and other taxpayers — fight IRS reporting requirements in court.
The court ruled 9-0 last week, in CIC Services LLC v. IRS (19-930), that an IRS information reporting requirement for users and advisors of micro captive insurance arrangements is different from a tax, even though a taxpayer that violates the reporting requirement might have to pay a penalty.
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Allison Bell
Allison Bell, a senior reporter at ThinkAdvisor and BenefitsPRO, previously was an associate editor at National Underwriter Life & Health. She has a bachelor's degree in economics from Washington University in St. Louis and a master's degree in journalism from the Medill School of Journalism at Northwestern University. She can be reached through X at @Think_Allison.
