Betsy Goldman | Bloomberg LawLiberty University, Inc. v. Geithner, No. 10-2347, 2011 BL 230276 (4th Cir. Sept. 8, 2011) The U.S. Court of Appeals for the Fourth Circuit dismissed a constitutional challenge to the health care overhaul brought by Liberty University, Inc., a private Christian University, and certain individuals, holding that the Anti-Injunction Act (AIA), 26 U.S.C. § 7421(a), stripped it of subject matter jurisdiction.
Plaintiffs' Constitutional Challenge
The AIA Barred the Court from Deciding the Merits of the Action
The Parties' Arguments against the Applicability of the AIA Were Unpersuasive
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