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Is the IRS a Sore Loser?

Accounting & Taxation, v. 4 (2) p. 31-38, 2012

8 Pages Posted: 8 Feb 2014  

Laura Lee Mannino

St. John's University

Date Written: 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?

Keywords: Administrative authority, Internal Revenue Service, response to litigation

JEL Classification: H24, H26, H32, M42, M48

Suggested Citation

Mannino, Laura Lee, Is the IRS a Sore Loser? (2012). Accounting & Taxation, v. 4 (2) p. 31-38, 2012 . Available at SSRN:

Laura Mannino (Contact Author)

St. John's University ( email )

8000 Utopia Parkway
Queens, NY 11439
United States

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