NFIB has joined an amicus brief in the case of Commissioner of Internal Revenue v. Jennifer Zuch, which is currently before the United States Supreme Court. The case examines whether the Internal Revenue Service (IRS) can bypass "pre-deprivation" procedural safeguards by offsetting a taxpayer's debt from their subsequent tax overpayments before the taxpayer's challenge concludes. NFIB filed this brief alongside the National Taxpayers Union Foundation and the National Association of Wholesaler Distributors.
Beth Milito, Vice President and Executive Director of NFIB’s Small Business Legal Center, stated, "Congress ensured that taxpayers have a fair chance to challenge a levy or lien before the IRS collects. This is not only to protect taxpayers’ rights and property but to ensure that the IRS does not abuse its authority." She added, "NFIB urges the Court to assure small business taxpayers that the IRS will not take money from their pockets while they seek to challenge or settle their debt."
The brief submitted by NFIB argues two main points: first, that the IRS resorting to self-help ignores Congress' demand for pre-levy determinations; second, that choosing not to impose a levy on the Respondent after confiscating her tax refund overpayments does not moot her case.
The NFIB Small Business Legal Center aims to protect small business owners' rights in courts across the nation. Currently, NFIB is involved in more than 40 cases in federal and state courts throughout the country and at the U.S. Supreme Court.
