Petition of the day

By Kate Howard
on Jul 8, 2016 at 11:05 pm

The petition of the day is:

Issue: (1) Whether a penalty imposed for failing to pay a tax is itself a “tax” under the Tax Injunction Act, 28 U.S.C. § 1341; and (2) whether the Tax Injunction Act deprives federal courts of jurisdiction to hear a taxpayer’s challenge to the method by which the government obtains the information it uses to calculate tax liability.