{"title":"最高法院颁布反禁令法案","authors":"","doi":"10.1002/npc.30879","DOIUrl":null,"url":null,"abstract":"<p>The US Supreme Court, by opinion dated May 17, unanimously held that a lawsuit brought for the purpose of avoiding the regulatory burdens imposed by an IRS notice, concerning reportable transactions, is not barred by the Anti-Injunction Act because the action was not initiated for the purpose of restraining the assessment or collection of a tax (<i>CIC Services, LLC v. Internal Revenue Service</i>).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 7","pages":"6-7"},"PeriodicalIF":0.0000,"publicationDate":"2021-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30879","citationCount":"0","resultStr":"{\"title\":\"Supreme Court Tempers Anti-Injunction Act\",\"authors\":\"\",\"doi\":\"10.1002/npc.30879\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The US Supreme Court, by opinion dated May 17, unanimously held that a lawsuit brought for the purpose of avoiding the regulatory burdens imposed by an IRS notice, concerning reportable transactions, is not barred by the Anti-Injunction Act because the action was not initiated for the purpose of restraining the assessment or collection of a tax (<i>CIC Services, LLC v. Internal Revenue Service</i>).</p>\",\"PeriodicalId\":100204,\"journal\":{\"name\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"volume\":\"38 7\",\"pages\":\"6-7\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-06-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1002/npc.30879\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/npc.30879\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30879","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The US Supreme Court, by opinion dated May 17, unanimously held that a lawsuit brought for the purpose of avoiding the regulatory burdens imposed by an IRS notice, concerning reportable transactions, is not barred by the Anti-Injunction Act because the action was not initiated for the purpose of restraining the assessment or collection of a tax (CIC Services, LLC v. Internal Revenue Service).
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