Prof. Hickman Posts Commentary on Controversial D.C. Circuit Tax Opinion

Prof. Kristin Hickman has posted her thoughts regarding the D.C. Circuit's controversial split decision in Cohen v. United States, No. 08-5088 (D.C. Cir. Aug. 7, 2009), on the prominent TaxProf Blog. Prof. Hickman notes two particularly significant aspects of the panel majority's opinion: (1) its unusually narrow construction of the Tax Anti-Injunction Act and the Declaratory Judgment Act to permit judicial review of a taxpayer challenge to a tax regulation or ruling in a suit that does not arise from a typical IRS refund or deficiency action; and (2) its conclusion that IRS Notice 2006-50 is a final, substantive rule rather than a general statement of policy.