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The NAM filed an amicus brief in a lawsuit challenging the immediate implementation of the “multiple domestic entity acquisition rule” because the rule effectively circumvents congressional intent to curtail the Treasury’s authority to eliminate inversions. The Treasury and Internal Revenue Service (IRS) ignored the tax code and the Administrative Procedure Act’s (APA) notice and comment requirements by rendering the rule immediately effective. The rule exacerbates uncertainty in tax law and undermines manufacturers’ abilities to compete and succeed in the global marketplace; therefore, manufacturers must have the ability to comment before the rule is implemented. The NAM’s brief argued that 1) the United States cannot insulate itself from a pre-enforcement review under the APA, 2) the Treasury has promulgated a rule that is beyond the scope of its regulatory authority and 3) under the APA’s language there is not “clear and convincing evidence” of congressional intent to protect the Treasury or IRS from court action. The court agreed with the NAM’s arguments and held that the language of the APA mandates that even temporary rules are subject to notice and comment requirements.