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Enacted as part of the Judiciary Act of 1789--a statute almost 200 years old before it was invoked in 1980--ATCA provides a cause of action for violations of international customary law as well as of United States treaties, and grants subject matter jurisdiction to federal courts to hear those claims. The appeals court dismissed for lack of subject matter jurisdiction. The IRS appealed, arguing that the (1) bankruptcy court lacked subject matter jurisdiction to order the IRS to consider the OIC and (2) order violated the Anti Injunction Act in 26 USC Section 7421(a). |
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