Using Administrative Law to Challenge IRS Determinations
88 The Florida Bar Journal 81 (2014)
3 Pages Posted: 22 Feb 2015
Date Written: 2014
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. §551, 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.
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