A split Fourth Circuit voted 2-1 to dismiss Liberty University’s challenge to the individual mandate in the Affordable Care Act. Judge Motz authored the majority opinion, in which Judge Wynn joined, holding that the suit must be dismissed under the Tax Anti-Injunction Act because it is a preenforcement challenge to a tax. Judge Davis dissented from the jurisdictional holding. Reaching the merits, Judge Davis concludes that the individual mandate is a constitutional exercise of Congress’s power under the Commerce Clause. Analysis to follow in subsequent posts.
Fourth Circuit dismisses Liberty University v. Geithner for Lack of Jurisdiction Under the Tax Anti-Injunction Act
September 8, 2011 by Kevin C. Walsh