Several taxpayers sued the IRS to remove them from the OVDP
program and allow them entrance into the streamline program, an
alternative program open to taxpayers after July 1, 2014. The
government moved to bar the suit under the Anti-Injunction Act.
The U.S. Court of Appeals for the D.C. Circuit agreed with
the government, finding the OVDP / Streamline switch would
"restrain" the government's ability to collect tax if
allowed.
The taxpayers raised a number of alternative arguments including
that the alternative relief provisions of the OVDP (i.e., the
transitional relief) violated the Administrative Procedure Act, for
failure to provide proper notice and comment as well as equal
treatment of similarly situated taxpayers. It is notable that
the IRS offshore voluntary disclosure programs did not receive
publishing or commentary before being issued, changed and revised
since their first issuance in 2009. The argument did not
persuade the Court. The case is Maze v.
