SCOTUS to Weigh in On Treasury Authority in Fall Term

The Supreme Court is back in session, and is set to consider a tax case that could lead to more scrutiny of Treasury actions.

CIC Services, LLC v. IRS is scheduled for arguments Dec. 1. The justices will consider whether a Civil War-era law prohibits courts from ruling on a reporting requirement at issue, before the plaintiff has actually been penalized.

Kristin Hickman, a law professor at the University of Minnesota who specializes in tax and administrative law, says this case, along with a similar one on the court’s docket for this fall, could give the judicial branch a much more prominent role in taxation than it has ever had. (Hickman has written amicus briefs in support of CIC Services.)

She speaks with host Jeff Leon for the latest episode of Talking Tax, our weekly tax podcast.