Is the IRS a Sore Loser?
Laura Lee Mannino
St. John's University
Accounting & Taxation, v. 4 (2) p. 31-38, 2012
Like all administrative agencies, the Internal Revenue Service is given a fair amount of authority to enforce the laws enacted by Congress. Taxpayers often question the amount of authority granted to the Internal Revenue Service, and whether such authority is abused. In some situations this questioning of authority leads to litigation, resulting in both wins and losses for the Internal Revenue Service. From time to time, the Internal Revenue Service will respond to losses by creating a new rule or amending an existing one. Recent examples in the judicial system highlight the issue of administrative authority, and beg the question: Is the Internal Revenue Service a sore loser?
Number of Pages in PDF File: 8
Keywords: Administrative authority, Internal Revenue Service, response to litigation
JEL Classification: H24, H26, H32, M42, M48Accepted Paper Series
Date posted: February 8, 2014
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