The Federal Tax Injunction Act (TIA), Section 1341 of Title 28, was enacted nearly a century ago. The federal law bars state and local tax litigation in federal courts. This unusual carve-out from federal court jurisdiction deprives taxpayers from pursuing
Modernizing the Tax Injunction Act
The FAIR Coalition
The blog "Modernizing the Tax Injunction Act," published by Eversheds Sutherland LLP, focuses on issues related to the Federal Tax Injunction Act (TIA) and its impact on state and local tax litigation in federal courts. It addresses the complexities and challenges taxpayers face due to evolving state tax laws, including constitutional concerns such as Due Process and Commerce Clause issues. The blog discusses recent legal developments like the South Dakota v. Wayfair decision and advocates for reforming the TIA to provide fairer access to federal courts for tax disputes. It also highlights coalition efforts aimed at modernizing tax litigation frameworks to better reflect current economic realities.