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The federal Anti-Injunction Act of 1867 usually keeps taxpayers who have not yet paid, or intentionally failed to pay, federal taxes from suing for “injunctions.

The U.S. Supreme Court has handed down a unanimous decision that could help everyone —from tax advisors and the wealthy to low-income individuals and other taxpayers — fight IRS reporting requirements in court.

The court ruled 9-0 last week, in CIC Services LLC v. IRS (19-930), that an IRS information reporting requirement for users and advisors of micro captive insurance arrangements is different from a tax, even though a taxpayer that violates the reporting requirement might have to pay a penalty.

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