Challenges to Tax Regulations: The APA and the Anti-Injunction Act

In this report, Smith focuses on post-Mayo tax regulation challenges under the direct review provisions of the Administrative Procedure Act (APA). He examines how those cases overcame the procedural hurdle traditionally presented by the Anti-Injunction Act and argues that in light of the Supreme Court’s recent decision in Direct Marketing Association, the Anti-Injunction Act will likely pose much less of an obstacle to future direct APA challenges to tax regulations.