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February 25, 2019





A taxpayer who tried to challenge the constitutionality of the Tax Cuts and Jobs Act (TCJA) lost in court. He alleged that the TCJA violated the 14th Amendment because it creates “gross inequality” in taxation. A U.S. District Court concluded that the taxpayer didn’t have standing to challenge the unfairness of the TCJA, so the court didn’t have jurisdiction to hear the case. The court rejected the taxpayer’s argument that he had standing as an individual taxpayer and represented the majority of taxpayers injured by the law. (Kerven, DC NY, 2/12/19)

Filed Under: Federal Tax Posts

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