WASHINGTON, D.C. (March 24, 2025) – NFIB joined an amicus brief in the case Commissioner of Internal Revenue v. Jennifer Zuch at the United States Supreme Court. The case questions whether the Internal Revenue Service (IRS) can bypass “pre-deprivation” procedural safeguards by offsetting a taxpayer’s debt from their subsequent tax overpayments before the taxpayer’s challenge can conclude. NFIB filed the brief with the National Taxpayers Union Foundation and the National Association of Wholesaler Distributors.

“Congress ensured that taxpayers have a fair chance to challenge a levy or lien before the IRS collects. This is not only to protect taxpayers’ rights and property, but to ensure that the IRS does not abuse its authority,” said Beth Milito, Vice President and Executive Director of NFIB’s Small Business Legal Center. “NFIB urges the Court to assure small business taxpayers that the IRS will not take money from their pockets while they seek to challenge or settle their debt.”

NFIB’s brief argues two main points: 1) The IRS resorting to self-help ignores Congress’ demand for pre-levy determinations, and 2) The IRS choosing not to impose a levy on the Respondent after it confiscated her tax refund overpayments does not moot her case.

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.