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.

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