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
Date Written: June 1, 2017
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: Suggested Citation