Author: Timothy Sandefur
The Fourth Circuit Court of Appeals recently asked the parties to that state’s lawsuit challenging the constitutionality of the Individual Mandate to write some extra briefs about whether the Individual Mandate is a tax and if so whether the courts have the authority to hear the case at all, under the Tax Anti-Injunction Act. Professor Steven J. Willis of the University of Florida Levin College of Law teamed up with PLF to file this letter brief today to help address these questions.
