by Andy Gorordo*
The Tax Anti-Injunction Act (“TAIA”) bars federal courts from hearing suits “for the purpose of restraining the assessment or collection of any tax.” In place of pre-enforcement equitable remedies, Congress has supplied an exclusively post-deprivation regime of administrative and judicial remedies designed to afford the Internal Revenue Service protection from burdensome litigation. But these avenues provide no meaningful opportunity for taxpayers to avert irreparable harm suffered from illegally collected taxes, a consequence seriously at odds with the Fifth Amendment’s Due Process Clause. The very heart of due process is the opportunity to be heard at a meaningful time, which for irreparable injuries can only be prior to government enforcement. The Supreme Court’s long history of interpreting the TAIA has been defined by attempts to harmonize the statute with the Due Process Clause, but with little success. This Contribution argues that the Supreme Court’s no-alternative-remedy exception announced in South Carolina v. Regan should be extended to allow plaintiffs to bring suits for equitable injunctive relief, notwithstanding the TAIA, whenever they can demonstrate a substantial likelihood of irreparable injury. The Court’s recurring need to carve out exceptions to the TAIA signals that the current doctrine is fundamentally unworkable, and an expanded Regan exception, grounded in the Court’s historical equitable approach to the TAIA’s statutory predecessor, offers a sensible off-ramp.