On March 1, 2024, a federal judge in Alabama concluded that the Corporate Transparency Act is unconstitutional. Let us examine the content, scope, and possible future of this ruling in NSBU v. Yellen, No. 5:22-cv-1448, 2024 BL 69366, 2024 Us Dist Lexis 36205 (N.D. Ala. Mar. 01, 2024). In a 25-page order, Judge Liles Burke rejected all of the federal government's arguments that the CTA is constitutional. The government had argued that the CTA is grounded in the foreign affairs and national security powers, the commerce clause, and the taxing clause, all buttressed by the necessary and proper clause.