WASHINGTON, D.C. (June 12, 2025) – NFIB is discouraged by today’s decision at the U.S. Supreme Court in the case Commissioner of Internal Revenue v. Jennifer Zuch. The Court overturned the lower court’s decision preventing the Internal Revenue Service (IRS) from subverting taxpayer’s legal rights. NFIB filed an amicus brief in the case with the National Taxpayers Union Foundation and the National Association of Wholesaler Distributors.

“This decision will allow continued abuse of administrative authority and deny taxpayers the rights granted to them by Congress,” said Beth Milito, Vice President and Executive Director of NFIB’s Small Business Legal Center. “The IRS will now feel entitled to steal from taxpayers and leave small business taxpayers with no outlet to challenge the IRS before their assets are seized.”

The case asked if the Internal Revenue Service (IRS) could pay itself from a tax refund to eliminate a taxpayer’s alleged tax debt and moot out a case challenging the debt.

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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