On October 23, 2023, Proskauer attorneys submitted an amicus brief in connection with the U.S. Supreme Court case of Moore v. United States[1] on behalf of the American College of Tax Counsel—a nonprofit professional association of tax lawyers in private practice, law school teaching positions and government that is widely recognized for its excellence in, and substantive contributions to, the tax profession. Moore is widely viewed as a significant case, as it represents the first time in decades in which the Supreme Court will consider the constitutionality of a federal income tax statute. Furthermore, the Court’s decision has the potential to upend years of well-settled tax law and planning principles, introduce unprecedented uncertainty into the Code and spawn voluminous litigation.