SCOTUS Amicus Brief for the American Tax Policy Institute: Docket No. 22-800

In 2024, the Competitive Enterprise Institute, a conservative think tank, brought a test case before the U.S. Supreme Court, seeking a ruling that the federal government does not have the power under the Constitution to tax wealth or unrealized gains.

I was asked by members of the organized tax bar to act as Counsel of Record in filing an amicus brief on behalf of the American Tax Policy Institute in support of the government; the brief, along with companion briefs filed by the American College of Tax Counsel and the NYU Tax Law Center, was successful in averting such a ruling. Justice Kavanagh, who wrote the Court’s opinion in that case, has acknowledged the helpfulness of our brief; it was cited in his opinion, which closely follows the reasoning of the brief.

Here is the full brief.