United States Eleventh Circuit

Because the disclosure requirements of Internal Revenue Code section 527(j) are merely conditions upon the receipt of a tax subsidy, that section is part of the overall tax scheme, and as such is subject to the Anti-Injunction Act. Plaintiff is therefore barred from seeking injunctive relief.

Appellate Information

• Decided 12/24/2003
• Published 12/24/2003

Judges

• BARKETT, Circuit Judge:, Before ANDERSON, BARKETT and RONEY, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Trevor Alexander McClurg Potter, Washington, DC, Scott L. Nelson and Alan B. Morrison, Public Citizen Lit. Group, Washington, DC, for Amicus Curiae.


• For Appellees:
  
• Kenneth Green, Andrea R. Tebbets, Tax Div., Dept. of Justice, Washington, DC, for Defendants-Appellants., Professor William T. Mayton (Court-Appointed), Atlanta, GA, for Plaintiffs-Appellees.