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  • Liberty Univ V Lew Filing

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    This letter from the U.S. Department of Justice informs the U.S. Court of Appeals for the Fourth Circuit of a recent announcement by the Department of the Treasury delaying the effective date of Section 4980H of the tax code, which authorizes a tax on large employers, from January 1, 2014 to January 1, 2015. The letter argues that this one-year delay further demonstrates that the pre-enforcement challenge brought by Liberty University against Section 4980H is unripe or speculative.

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    Justice Dept letter to 4th Circuit.

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    Liberty Univ v Lew Filing

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    This letter from the U.S. Department of Justice informs the U.S. Court of Appeals for the Fourth Circuit of a recent announcement by the Department of the Treasury delaying the effective date of Section 4980H of the tax code, which authorizes a tax on large employers, from January 1, 2014 to January 1, 2015. The letter argues that this one-year delay further demonstrates that the pre-enforcement challenge brought by Liberty University against Section 4980H is unripe or speculative.

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    Download as PDF, TXT or read online from Scribd
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    21 views1 page

    Liberty Univ V Lew Filing

    Uploaded by

    Howard Friedman
    This letter from the U.S. Department of Justice informs the U.S. Court of Appeals for the Fourth Circuit of a recent announcement by the Department of the Treasury delaying the effective date of Section 4980H of the tax code, which authorizes a tax on large employers, from January 1, 2014 to January 1, 2015. The letter argues that this one-year delay further demonstrates that the pre-enforcement challenge brought by Liberty University against Section 4980H is unripe or speculative.

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    of 1

    Appeal: 10-2347

    Doc: 214

    Filed: 07/03/2013

    Pg: 1 of 1

    U.S. Department of Justice Civil Division, Appellate Staff


    950 Pennsylvania Ave. NW, Rm. 7235 Washington, DC 20530 Tel: 202-514-1597

    July 3, 2013 Patricia S. Connor Clerk, U.S. Court of Appeals for the Fourth Circuit 1100 East Main Street, Suite 501 Richmond, Virginia 23219 RE: Liberty University v. Geithner, No. 10-2347 (4th Cir.) (argument heard May 16, 2013)

    Dear Ms. Connor: We respectfully submit this letter pursuant to Fed. R. App. P. 28(j). Plaintiff Liberty University has brought a pre-enforcement challenge to the large-employer tax that is authorized by 26 U.S.C. 4980H. Our supplemental brief explained that this pre-enforcement challenge to Section 4980H is barred by the AntiInjunction Act, and that it is also speculative whether Liberty University will owe a tax under Section 4980H. We respectfully advise the Court that, yesterday, the Department of the Treasury announced that Section 4980H, which was due to take effect on January 1, 2014, will not take effect until January 1, 2015, for reasons that are discussed in the announcement. See http://www.treasury.gov/connect/blog/Pages/Continuingto-Implement-the-ACA-in-a-Careful-Thoughtful-Manner-.aspx. This one-year delay only underscores that Liberty Universitys challenge is unripe. Sincerely, s/ Alisa B. Klein Counsel for the Appellees

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