Using Administrative Law to Challenge IRS Determinations

88 The Florida Bar Journal 81 (2014)

FSU College of Law, Public Law Research Paper No. 736

3 Pages Posted: 22 Feb 2015  

Steve R. Johnson

Florida State University - College of Law

Date Written: 2014

Abstract

A warrior who does not use all weapons risks unnecessary defeat. Taxpayers engaged in controversy with the IRS have often neglected to use - or even know they had - substantial arguments available to them under the Administrative Procedure Act (APA), 5 U.S.C. ยง551, et seq., and administrative common law. This article encourages taxpayers' counsel to explore such arguments. The article first establishes that administrative law principles apply in tax. The article then illustrates the possibilities through six examples of administrative law arguments that, depending on the facts of the particular case, could prove successful in litigating against the IRS.

Suggested Citation

Johnson, Steve R., Using Administrative Law to Challenge IRS Determinations (2014). 88 The Florida Bar Journal 81 (2014); FSU College of Law, Public Law Research Paper No. 736. Available at SSRN: https://ssrn.com/abstract=2567768

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

425 W. Jefferson Street
Room R210
Tallahassee, FL 32306
United States
850-644-1777 (Phone)

HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

Register to save articles to
your library

Register

Paper statistics

Downloads
72
rank
295,593
Abstract Views
320
PlumX