The Congressional Revenue Service
48 Pages Posted: 25 Sep 2012 Last revised: 26 Aug 2014
Date Written: September 25, 2012
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.
Keywords: tax, constitutional law, separation of powers, Chada, JCT, joint committee on taxation, refund, 6405(a), Bowhser
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