The Supreme Court decided earlier this week to review a 6th Circuit in CIC Services v. United States. That case determined that the tax anti-injunction act (AIJA) barred taxpayers from challenging an agency before the IRS begins an audit. During recent years, courts have been sharply divided on the same general issue. The Bassin Law Firm represented the taxpayer in the recent DC district court opinion in Silver v. IRS, holding that the AIJA did not bar the taxpayers' suit, a position buttressed by a recent Supreme Court decision. Divided appellate court panels in CIC and Florida Bankers have taken the opposing view.

Bloomberg interviewed Stu to obtain his insights into the issues which will confront the Supreme Court and the arguments which the parties will present to the Supreme Court. Stu's thoughts are quoted throughout the attached Bloomberg article.

Briefing on CIC in the Supreme Court is likely to take place during the summer and early fall, with oral argument likely scheduled around year-end and decision early in 2021.