Friday, December 2, 2022
Volume:
38
Issue:
12
Abstract:
On November 15, 2022, National Small Business United, doing business as the National Small Business Association, brought a complaint against the United States Department of the Treasury in the U.S. District Court for the Northern District of Alabama, Northeastern Division, requesting declaratory and injunctive relief. The complaint requests that the court declare the Corporate Transparency Act (CTA) to be unconstitutional, declare that the CTA violates the due process requirements of the Fifth Amendment; and enjoin the Treasury from enforcing the Act.