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Anti-Injunction Act (AIA)

Taxpayer’s jurisdiction and Anti-Injunction Act arguments didn’t stop lien enforcement

Taxpayer’s jurisdiction and Anti-Injunction Act arguments didn’t stop lien enforcement

LNV Corp. v. Hook, (CA 10 8/19/2015) 116 AFTR 2d ¶ 2015-5154 The Court of Appeals for the Tenth Circuit has affirmed a district court’s denial of an injunction against enforcement of an IRS lien. The Court rejected the taxpayer’s arguments that the district court didn’t have jurisdiction to hear the case and that the […]

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Divided Appellate Court rejects pre-enforcement challenge to nonresident alien reporting regs

Divided Appellate Court rejects pre-enforcement challenge to nonresident alien reporting regs

Florida Bankers Association v. Dept. of Treas., (CA Dist Col 08/14/2015) 116 AFTR 2d ¶2015-5143 The Court of Appeals for the District of Columbia Circuit, vacating the district court, has held that the Anti-Injunction Act (AIA) bars a lawsuit brought by two banking associations challenging regs that require U.S. banks to report to IRS the […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Practice Areas & Information

Certifications &
Associations
Member CA Bar Member Orange County Bar US Tax Court Attorney