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, M48

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Date posted: February 8, 2014  

Suggested Citation

Mannino, Laura Lee, Is the IRS a Sore Loser? (2012). Accounting & Taxation, v. 4 (2) p. 31-38, 2012 . Available at SSRN: https://ssrn.com/abstract=2144894

Contact Information

Laura Lee Mannino (Contact Author)
St. John's University ( email )
8000 Utopia Parkway
Queens, NY 11439
United States
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