Timothy O'Toole was quoted regarding the Direct Marketing Association v. Brohl case, which is one of several tax-related cases before the Supreme Court in the upcoming term. The case, which originally started as a challenge against reporting requirements Colorado created for its so-called Amazon tax, has changed into one that could potentially impact plaintiffs' ability to challenge state tax administrative procedures in federal court. The Tenth Circuit said it could not consider the case because the federal Tax Injunction Act (TIA) prevents federal courts from interfering with state tax collection regimes. "The Supreme Court’s decision to take the case may be a sign that it may have thought the Tenth Circuit construed the TIA too broadly," O'Toole said.