The Congressional Revenue Service
University of Iowa - College of Law
September 25, 2012
University of Illinois Law Review, Forthcoming
U Iowa Legal Studies Research Paper No. 12-23
This article examines the constitutional issues raised by the peculiar relationship between the IRS and the Joint Committee on Taxation. Under Section 6405(a) of the tax code, the IRS cannot pay a refund unless it first gives the JCT a chance to review the proposed payment. In practice, this review function gives the JCT a veto over proposed refund payments.
This Article argues that, even though Section 6405(a) does not provide an explicit legislative veto of the sort declared unconstitutional in INS v. Chadha, the statute nonetheless violates the separation of powers. The Article also examines some of the procedural due process concerns raised by JCT meddling in IRS refund claim adjudication.
Number of Pages in PDF File: 52
Keywords: tax, constitutional law, separation of powers, Chada, JCT, joint committee on taxation, refund, 6405(a), BowhserAccepted Paper Series
Date posted: September 25, 2012 ; Last revised: November 27, 2013
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