The judge in the GILTI action has put the case on hold until the judge in the Transition tax case issues final judgment. (See order below).
Why this is good news?
In her ruling, the GILTI judge states the grounds for the decision: to determine whether Monte Silver is a "small business" under the Regulatory Flexibility Act. In so ruling, the court TOTALLY ignored the Government's main defense: that the Anti-Injunction Act (AIA) totally bars Silver from bringing this action, regardless of him being a small business. Thus, the GILTI court adopts the Transition court ruling that the AIA does not prevent this action. That issue if BY FAR the most important issue, and once again, the court throws it aside.
The Transition tax judge is a California liberal, appointed by Obama. A former public defender who is in favor of the little guy. This clearly came across in his ruling on the motion to dismiss, where he adopted the broadest basis possible for denying the government its motion. We have a very good judge. And if the GILTI judge is basically saying she will follow the ruling of the Transition judge, that is very good news.