Amicus Curiae Brief in Health and Human Services v. Florida (Affordable Care Act Litigation) on Behalf of Tax Law Professors in Support of Vacatur

Date

2012

Authors

Barry, Jordan M.
Cain, Patricia A.
Camp, Bryan T.
Fogg, T. Keith

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Abstract

This amicus brief was filed in Health and Human Services v. Florida (the Affordable Care Act litigation) and gave an overview of the tax assessment and tax collection processes. It also sought to correct an error in the lower courts’ analysis of the Anti-Injunction Act.

Description

Keywords

tax, tax administration, tax collection, tax assessment, assessable penalties, Anti-Injunction Act, standing, tax injunction, injunction, 7421, 6402, 6421, 6431, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, setoff, offset, liens, levies, amicus, Obamacare, amicus curiae

Citation

United States HHS v. Florida, 2012 U.S. S. Ct. Briefs LEXIS 286, 2012 WL 195304