Centerior Energy Corporation, et al. v. Mikulski, et al.

Whether a lawsuit that turns critically on the proper construction of the Internal Revenue Code and that seeks to recover overpaid income taxes on the basis of reports required by federal tax law "aris[es] under" federal law, 28 U.S.C. §§ 1331, 1340, or is completely preempted.

NCLC urged the Supreme Court to review whether a state court case arising out of allegations that the defendant improperly prepared a Form 1099 can be properly removed to federal court. The Sixth Circuit concluded that the question of whether the Form 1099 was improperly prepared—while raising federal issues—was not substantial and therefore rejected the availability of federal jurisdiction. In its brief, NCLC argued that the Sixth Circuit misread Supreme Court precedent to the detriment of federal taxpayers, who deserve the uniform application of federal law that federal jurisdiction promises.

The Supreme Court declined to review this case.

Amicus brief supporting cert. filed 2/22/08. Cert. denied 5/12/08.