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scotus-obamacare-day1

scotus-obamacare-day1

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Published by Lachlan Markay

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Published by: Lachlan Markay on Mar 28, 2012
Copyright:Attribution Non-commercial

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03/28/2012

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Official - Subject to Final Review
IN THE SUPREME COURT OF THE UNITED STATES- - - - - - - - - - - - - - - - - xDEPARTMENT OF HEALTH AND :HUMAN SERVICES, ET AL., :Petitioners : No. 11-398v. :FLORIDA, ET AL. :- - - - - - - - - - - - - - - - - xWashington, D.C.Monday, March 26, 2012The above-entitled matter came on for oralargument before the Supreme Court of the United Statesat 10:12 a.m.APPEARANCES:ROBERT A. LONG, ESQ., Washington, D.C.; forCourt-appointed amicus curiaeDONALD B. VERRILLI, JR., ESQ., Solicitor General,Department of Justice, Washington, D.C.; on behalf ofPetitioners.GREGORY G. KATSAS, ESQ., Washington, D.C.; on behalf ofRespondents.1
Alderson Reporting Company
 
 
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Official - Subject to Final Review
C O N T E N T S
ORAL ARGUMENT OF PAGEROBERT A. LONG, ESQ.For Court-appointed amicus curiae 3ORAL ARGUMENT OFDONALD B. VERRILLI, JR., ESQ.On behalf of the Petitioners 30ORAL ARGUMENT OFGREGORY G. KATSAS, ESQ.On behalf of the Respondents 56REBUTTAL ARGUMENT OFROBERT A. LONG, ESQ.For Court-appointed amicus curiae 732
Alderson Reporting Company
 
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Official - Subject to Final Review
P R O C E E D I N G S(10:12 a.m.)CHIEF JUSTICE ROBERTS: We will hearargument this morning in Case Number 11-398, Departmentof Health and Human Services v. Florida.Mr. Long.ORAL ARGUMENT OF ROBERT A. LONGFOR COURT-APPOINTED AMICUS CURIAEMR. LONG: Mr. Chief Justice, and may itplease the Court:The Anti-Injunction Act imposes a "payfirst, litigate later" rule that is central to Federaltax assessment and collection. The Act applies toessentially every tax penalty in the Internal RevenueCode. There is no reason to think that Congress made aspecial exception for the penalty imposed by section5000A. On the contrary, there are three reasons toconclude that the Anti-Injunction Act applies here.First, Congress directed that the section5000A penalty shall be assessed and collected in thesame manner as taxes. Second, Congress provided thatpenalties are included in taxes for assessment purposes.And, third, the section 5000A penalty bears the keyindicia of a tax.Congress directed that the section 5000A3
Alderson Reporting Company

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