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Home›Resources

Supreme Court Stay on CTA Enforcement

Supreme Court Stay on CTA Enforcement — Anonymousllc.co's 2026 reference. Covers the rule, the controlling statute or regulation, common questions, and how Anonymousllc.co handles it in practice. Primary-source citations linked throughout.

By Alif Al Razi, Tax & Compliance Lead · Last updated 2026-05-21
Primary source — U.S. Supreme Court (Jan. 23, 2025 stay order)
McHenry v. Texas Top Cop Shop — 24A653

Supreme Court order staying the Fifth Circuit's affirmance of the Texas Top Cop Shop nationwide injunction pending Treasury's appeal.

Open full text →

What the Supreme Court did

On January 23, 2025, the U.S. Supreme Court granted Treasury's application for a stay in McHenry v. Texas Top Cop Shop (24A653). The stay paused the nationwide preliminary injunction issued by the E.D. Tex. court that had halted BOI enforcement against ALL reporting companies. The stay was procedural — it allowed Treasury to enforce the CTA pending appeal but did not rule on the constitutional merits.

Sources
  • SCOTUS stay order — 24A653 — January 23, 2025

Background — the Texas Top Cop Shop injunction

On December 3, 2024, Judge Amos Mazzant of the E.D. Tex. issued a NATIONWIDE preliminary injunction halting all CTA enforcement. The Fifth Circuit briefly stayed the injunction, then reinstated it. Treasury sought emergency relief at the Supreme Court. The Court granted the stay 8-1 (Justice Jackson dissenting).

Scope and immediate effect

The SCOTUS stay theoretically reinstated CTA enforcement nationwide. In practice, a SEPARATE injunction from the National Small Business United v. Yellen case continued to bar enforcement against NSBA members, and FinCEN announced it would not enforce against any reporting company pending further proceedings. The stay's practical effect was muted.

Aftermath — March 2025 IFR

Within two months of the stay, FinCEN issued the March 2025 Interim Final Rule (90 FR 13688) exempting domestic reporting companies from BOI reporting entirely. The SCOTUS stay became moot for US LLCs — the rule change accomplished administratively what the courts could not on a national scale.

Sources
  • FinCEN March 2025 IFR

Significance

The stay confirmed two things: (1) the Supreme Court was not yet ready to address the CTA's constitutional merits; (2) the political pressure on Treasury was sufficient that FinCEN moved to a regulatory solution rather than rely on continued litigation. For LLC owners, the practical takeaway is that BOI was effectively ended for US domestic companies regardless of how the court fight resolved.

What it means for your LLC

Your US LLC is exempt from BOI reporting under the March 2025 IFR. The SCOTUS stay is a historical reference point — it does not currently impose any filing obligation on your Anonymousllc.co Wyoming, New Mexico, Delaware, or Nevada LLC. If you formed a foreign reporting company, separate filing rules apply.

Authority sources

Government, regulator, and primary-source documents underpinning this page.

SCOTUS
McHenry v. Texas Top Cop Shop — SCOTUS 24A653 stay order (Jan. 23, 2025)
https://www.supremecourt.gov/search.aspx?filename=/docket/docketfiles/html/public/24a653.html
CourtListener
Texas Top Cop Shop v. Garland — E.D. Tex. 4:24-cv-478
https://www.courtlistener.com/docket/68413412/texas-top-cop-shop-inc-v-garland/
CourtListener
NFIB v. Yellen — N.D. Ala. 5:22-cv-1448 (Mar. 1, 2024)
https://www.courtlistener.com/docket/65586036/national-small-business-united-v-yellen/
Federal Register
FinCEN March 2025 Interim Final Rule (90 FR 13688)
https://www.federalregister.gov/documents/2025/03/26/2025-05199/
FinCEN
FinCEN Beneficial Ownership Information Portal
https://www.fincen.gov/boi

Related resources

BOI Key Dates Timeline 2024-2026
/resources/boi-key-dates/
FinCEN Final Rule (31 CFR 1010.380)
/resources/fincen-final-rule/
NFIB v. Yellen Court Documents
/resources/nfib-yellen-ruling/

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