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Brett Kavanaugh on Corporations
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Company can challenge onerous IRS reporting requirement
In CIC Services v. Internal Revenue Service, the Court ruled on the scope of the Anti-Injunction Act, a statute which limits lawsuits seeking to block the assessment or collection of a tax. The Court ruled that despite a federal law prohibiting
lawsuits aimed at striking down taxes, not every IRS rule is considered a "tax" entitled to that kind of immunity.KAVANAUGH wrote a concurrence, in which he characterized the
Court's opinion as having "carved out a new exception" to existing case law. "Pre-enforcement suits challenging regulations backed by tax penalties are ordinarily not barred, even though those suits,
if successful, would necessarily preclude the collection or assessment of what the Tax Code refers to as a tax."
Source: Law & Crime blog on 2021 SCOTUS cases: "Unanimous Decisions"
, May 17, 2021
Federal regulatory agencies are threat to individual liberty
The real debate in the American judiciary is whether the Constitution allows the people's elected representatives to meaningfully regulate the national economy. Kavanaugh clearly believes it does not:
He has called the existence of independent regulatory agencies--notably including the Consumer Financial Protection Bureau but potentially the entire alphabet soup of FCC, FTC, CFTC, SEC, FEC, etc.--a "threat to individual liberty."
Source: Vox.com on lead-up to SCOTUS Confirmation Hearing
, Jul 12, 2018
Page last updated: Mar 20, 2022