Overview
Stephen Kranz said, “We’ve seen over the past few years a whittling away of the protection offered the states” by the Tax Injunction Act, creating “an opening now for taxpayers to bring … disputes to federal court that don’t involve the assessment levy or collection.” Diann Smith questioned “to what extent are penalties on a tax prohibited by the Act,” asking if, “by defining penalties, can a state successfully include them in the prohibition on jurisdiction on the Act?”
