Brittany Montrois, Class of More than 700,000 Similarly Situated Individuals and Businesses, et al. v. United States
I. Whether a U.S. court of a ppeals can explicitly decline
to follow U.S. Supreme Court precedent requiring a
voluntary act and a "special benefit" for an agency to
charge a user fee, and instead apply its own three-pronged test to determine whether user fees can be
charged annually under 31 U.S.C. § 9701 to a class of
approximately 1,500,000 tax return preparers with
respect to registration and re-registration of a
permanent identification number used by the Internal
Revenue Service?
II. Under SEC v. Chenery Corp. , 332 U.S. 194 (1947),
when the administrative record clearly shows the
grounds for an agency's chargi ng of user fees via seven
(7) separate clear consis tent statements and the
lawfulness of those grounds is invalidated by a U.S
court of appeals, can the agency's simple mention of a
potential favorable byproduct in a related regulation
supply the basis for the same court of appeals to uphold
agency action?
Whether a U.S. court of appeals can decline to follow U.S. Supreme Court precedent on user fees, and instead apply its own test