Gulf Coast Maritime Supply, Inc. v. United States, No. 16-5350 (D.C. Cir. 2017)Annotate this Case
Gulf Coast filed suit seeking injunctive and declaratory relief after the Tobacco Tax and Trade Bureau (TTB) sent a letter to Gulf Coast indicating that the company's unreported ownership change could subject Gulf Coast to civil and criminal penalties, and a separate letter indicating that Gulf Coast was liable for unpaid excise taxes for operating under a terminated tobacco permit. The DC Circuit affirmed the district court's conclusion that the Anti-Injunction Act (AIA) prohibited Gulf Coast's attempt to restore its terminated tobacco permit and thus the district court lacked jurisdiction to review the alcohol permits' automatic termination. The court explained that Gulf Coast could bring a refund suit if it disputed liability for unpaid excise taxes.