CIC Services v. Internal Revenue Service: Interpreting the Tax Anti-Injunction Act
On December 1, 2020, the Supreme Court heard oral argument in CIC Services v. Internal Revenue Service, a case that could resolve conflicts resulting from the way courts have interpreted the Tax Anti-...
Unfunded Mandates Reform Act: History, Impact, and Issues
The Unfunded Mandates Reform Act of 1995 (UMRA) culminated years of effort by state and local government officials and business interests to control, if not eliminate, the imposition of unfunded inter...