Steve R. Johnson (Florida State), The Anti-Injunction Act and the Individual Mandate, 133 Tax Notes 1395 (Dec. 12, 2011):

The Supreme Court will soon hear challenges to the constitutionality of the individual mandate of the healthcare reform legislation. It is important that this pivotal case be decided on the merits. However, it is possible that a closely divided court may hold that the Anti-Injunction Act and the Declaratory Judgment Act preclude substantive review.

Johnson urges Congress to eliminate that threat by amending the acts so that they do not apply to the litigation. The amendment should be simple, quick, and uncontroversial, which would allow it to decisively remove the possibility that resolution of the national controversy would be derailed on procedural grounds.

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