Judicial Watch, Inc. v. Rossotti

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that “[t]he Court’s refusal to extend Bivens has been especially apparent in cases involving complex statutory schemes in which Congress has considered and created meaningful avenues for redress”
• refusing to create a Bivens 2 remedy for violations of the Code because Congress had already crafted a “complex statutory scheme regulating the relationship between taxpayers and the IRS”
• “Because of the strong policy animating the Anti-Injunction Act, and the sympathetic, almost unique, facts in Regan, Courts have construed the Regan exception very narrowly®”
• “It would be difficult to conceive of a more comprehensive statutory scheme, or one that has received more intense scrutiny from Congress, than the Internal Revenue Code.”
• explaining South Carolina v. Regan, 465 U.S. 367 (1984)

Source: CourtListener parenthetical corpus (CC0).