Mobile Republican Assembly v. United States

BARKETT, Circuit Judge:

The United States appeals from a district court decision holding unconstitutional section 527(j) of the Internal Revenue Code. This section establishes strict disclosure requirements for any organization that declares itself a “political organization” under section 527(i) in order to exempt large portions of its campaign-related income from taxation. Because we believe that section 527(j) merely imposes conditions upon the receipt of a voluntary tax subsidy, we treat that section as part of the overall tax scheme, subject to the Anti-Injunction Act, 26 U.S.C. § 7421(a).…