Difference between revisions of "Pre-enforcement jurisdiction"
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*26 USCS § 7421(a) (prohibiting suits to restrain assessment or collection of taxes) | *26 USCS § 7421(a) (prohibiting suits to restrain assessment or collection of taxes) | ||
*''[[Schildcrout v. McKeever]]'', 580 F.2d 994 (9th Cir. 1978) (upholding constitutionality of 26 USCS § 7421(a) | *''[[Schildcrout v. McKeever]]'', 580 F.2d 994 (9th Cir. 1978) (upholding constitutionality of 26 USCS § 7421(a) | ||
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Revision as of 17:46, July 13, 2016
Pre-enforcement jurisdiction is consideration of a lawsuit against a law or administrative order before there is any enforcement. When the constitutionality of a law is challenged before it is ever enforced, this is called a facial challenge to the law rather than an as-applied challenge.
Precedents against pre-enforcement jurisdiction include the following:
- Industrial Cogenerators v. FERC, 47 F.3d 1231 (D.C. 1995)
- 26 USCS § 7421(a) (prohibiting suits to restrain assessment or collection of taxes)
- Schildcrout v. McKeever, 580 F.2d 994 (9th Cir. 1978) (upholding constitutionality of 26 USCS § 7421(a)