NFIB Supports Small Businesses at the U.S. Supreme Court

Date: December 01, 2021

NFIB legal experts submit amicus briefs in two recent cases

Across the nation, the NFIB Small Business Legal Center is involved in dozens of court cases concerning the rights of small business. In November, NFIB supported small business in a pair of high-profile cases before the U.S. Supreme Court.

Boechler, P.C. v. Commissioner of Internal Revenue

On November 22, NFIB filed an amicus brief arguing before the U.S. Supreme Court that the decision of the Eighth Circuit upholding the Tax Court’s refusal to hear the taxpayer’s claim should be reversed. NFIB submitted the amicus brief with the National Taxpayers Union Foundation.

The case focuses on questions over the time period during which individuals can file petitions with the U.S. Tax Court to review decisions and determinations from the Internal Revenue Service (IRS). NFIB argues that the Tax Court should function like a normal court where IRS decisions can be challenged after they have already gone into effect, instead of only allowing individuals to challenge the decision in a brief window before the decision becomes effective.

“Small business owners often take on additional roles in their businesses such as accounting and don’t have experts on staff to help understand the various tax rules and regulations impacting their business,” said Karen Harned, Executive Director of NFIB’s Small Business Legal Center. “Small businesses shouldn’t be penalized with unreasonable fines as seen in this case when they have good intentions to comply. We urge the Supreme Court to reverse the Eighth Circuit’s decision.”

Cummings v. Premier Rehab Keller, P.L.L.C

Karen Harned attended virtual oral arguments in this case before the U.S. Supreme Court on November 30, 2021. NFIB had previously filed an amicus brief arguing the Supreme Court should affirm the Fifth Circuit’s decision, which ruled that petitioners cannot sue for damages under emotional distress for violations of Title VI of the Civil Rights Act.

“Small business owners work hard to accommodate their customers and clients,” Harned said in a statement. “However, rewriting the law to open up these statutes to non-economic damages could significantly increase small businesses exposure to lawsuits.”

The NFIB Small Business Legal Center protects the rights of small business owners in the nation’s courts. NFIB is currently active in more than 40 cases in federal and state courts across the country and in the U.S. Supreme Court.

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