The US Supreme Court released orders Monday granting certiorari in two more cases for its next term.
The first of these cases is CIC Services, LLC v. Internal Revenue Service. This case presents the question of “[w]hether the Anti-Injunction Act’s bar on lawsuits for the purpose of restraining the assessment or collection of taxes also bars challenges to unlawful regulatory mandates issued by administrative agencies that are not taxes.” The casevinvolves a business that is subject to reporting requirements that would cost the business “hundreds of hours of labor and tens of thousands of dollars.”
The second case is Edwards v. Vannoy and asks “[w]hether the Supreme Court’s decision in Ramos v. Louisiana applies retroactively to cases on federal collateral review.” Ramos v. Louisiana was decided just last month and held that defendants on trial for serious crimes in a state court must be convicted by a unanimous jury. In considering this case, the court will answer the question of whether the ruling in Ramos applies retroactively.