I was just able to locate a PDF of the amicus curiae brief filed at the Supreme Court by Mortimer Caplin and Sheldon Cohen in Thomas More Law Center v. Obama. The brief is written by longtime Supreme Court advocate Alan Morrison, the former head of Public Citizen.
Caplin and Cohen are former Commissioners of the Internal Revenue Service. And their entire brief is devoted to explaining why the Anti-Injunction Act (26 U.S.C. 7421) applies to any preenforcement challenge to the individual mandate, thus barring Supreme Court jurisdiction over any of the pending challenges. It is essential reading for any of you digging into the weeds of the jurisdictional issues.
You can access the brief here.
