Tax Notes: Plaintiffs fire back in opposition to motion to dismiss

Monte Silver
By Monte Silver
 
I am particularily fond of the following quote, which sums up what is at stake.
“If we win this motion, two things happen: (i) we make legal history on two grounds never before accomplished (getting around [the] Anti-Injunction Act on matters of issuing regulations, and getting a court to agree to use [the] Regulatory Flexibility Act (designed to protect small businesses) to oversee how Treasury issues them), and (ii) winning the entire case is a matter of time, as besides technicalities, the government has no defenses on the merits,” Monte Silver, one of the plaintiffs, told Tax Notes in an email."