Administrative Law's Growing Influence on U.S. Tax Administration

3 J. Tax Admin. 82 (2017)

13 Pages Posted: 3 Jun 2017 Last revised: 10 Jun 2017

See all articles by Kristin E. Hickman

Kristin E. Hickman

University of Minnesota - Twin Cities - School of Law

Date Written: June 1, 2017

Abstract

Judicial review can be a powerful tool for prompting improvements in tax administrative practices. In the U.S., cases challenging Treasury Department and Internal Revenue Service actions under the Administrative Procedure Act are driving just such change. The result will be greater transparency and accountability in the administration of the U.S. tax laws. In particular, this Essay highlights the Altera, Florida Bankers, and QinetiQ decisions and similar ongoing litigation.

Keywords: tax administration, administrative law, judicial review

JEL Classification: K10, K19, K20, K23, K30, K34, K39, K40, K49

Suggested Citation

Hickman, Kristin E., Administrative Law's Growing Influence on U.S. Tax Administration (June 1, 2017). 3 J. Tax Admin. 82 (2017), Available at SSRN: https://ssrn.com/abstract=2978857

Kristin E. Hickman (Contact Author)

University of Minnesota - Twin Cities - School of Law ( email )

229 19th Avenue South
Minneapolis, MN 55455
United States
612-624-2915 (Phone)

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