Do you C what I C? – CIC Services v. IRS and Remedies Under the APA, by Mila Sohoni
The Supreme Court recently decided CIC Services v. Internal Revenue Service, 593 U.S. __ (2021). Commentators on Notice & Comment and elsewhere have already discussed this decision’s implications for the Anti-Injunction Act and challenges to federal taxes. What has apparently gone unnoticed, however, is what the Court’s decision implies for the Administrative Procedure Act and […]