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Official - Subject to Final Review
IN THE SUPREME COURT OF THE UNITED STATES - - - - - - - - - - - - - - - - - x DEPARTMENT OF HEALTH AND : HUMAN SERVICES, ET AL., : Petitioners : No. 11-398 v. : FLORIDA, ET AL. : - - - - - - - - - - - - - - - - - x Washington, D.C. Monday, March 26, 2012 The above-entitled matter came on for oral argument before the Supreme Court of the United States at 10:12 a.m. APPEARANCES: ROBERT A. LONG, ESQ., Washington, D.C.; for Court-appointed amicus curiae DONALD B. VERRILLI, JR., ESQ., Solicitor General, Department of Justice, Washington, D.C.; on behalf of Petitioners. GREGORY G. KATSAS, ESQ., Washington, D.C.; on behalf of Respondents. 1
Alderson Reporting Company
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Official - Subject to Final Review
C O N T E N T S
ORAL ARGUMENT OF PAGE ROBERT A. LONG, ESQ. For Court-appointed amicus curiae 3 ORAL ARGUMENT OF DONALD B. VERRILLI, JR., ESQ. On behalf of the Petitioners 30 ORAL ARGUMENT OF GREGORY G. KATSAS, ESQ. On behalf of the Respondents 56 REBUTTAL ARGUMENT OF ROBERT A. LONG, ESQ. For Court-appointed amicus curiae 73 2
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 hear argument this morning in Case Number 11-398, Department of Health and Human Services v. Florida. Mr. Long. ORAL ARGUMENT OF ROBERT A. LONG FOR COURT-APPOINTED AMICUS CURIAE MR. LONG: Mr. Chief Justice, and may it please the Court: The Anti-Injunction Act imposes a "pay first, litigate later" rule that is central to Federal tax assessment and collection. The Act applies to essentially every tax penalty in the Internal Revenue Code. There is no reason to think that Congress made a special exception for the penalty imposed by section 5000A. On the contrary, there are three reasons to conclude that the Anti-Injunction Act applies here. First, Congress directed that the section 5000A penalty shall be assessed and collected in the same manner as taxes. Second, Congress provided that penalties are included in taxes for assessment purposes. And, third, the section 5000A penalty bears the key indicia of a tax. Congress directed that the section 5000A 3
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