Amicus Brief of Kristin Hickman in Cohen, et al. v. United States, United States Court of Appeals for the District of Columbia Circuit

Abstract

This amicus brief provides context for the United States Court of Appeals for the District of Columbia Circuit concerning two issues: (1) the justiciability of procedural challenges under the Administrative Procedure Act against Internal Revenue Service guidance documents, and (2) the interrelationship between the Internal Revenue Code's Anti-Injunction Act provision, 26 U.S.C. s. 7421, the tax exception from the Declaratory Judgment Act, 28 U.S.C. s. 2201, and the Administrative Procedure Act, 5 U.S.C. ss. 501 et seq. The brief summarizes issues raised and arguments made in some of my previous scholarship, documents ongoing litigation regarding Treasury Department and Internal Revenue Service compliance with Administrative Procedure Act rulemaking requirements, and expands upon my previous analysis concerning how the courts ought to interpret the Anti-Injunction Act and the Declaratory Judgment Act tax exception.