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The Enforcement Of Irs Summonses And Section 7609, Madeline Tusa
The Enforcement Of Irs Summonses And Section 7609, Madeline Tusa
St. John's Law Review
(Excerpt)
This Note argues that because the Tenth Circuit decision ignores important policy concerns dealing with the efficiency of the IRS, failing to comply with notice requirements under Section 7609(a) should be analyzed under the totality of the circumstances standard. Part I discusses the history and development of Section 7609(a) and notice requirements for third-party summonses in IRS investigations. Part II outlines the general requirements for the enforcement of an IRS summons and how Section 7609(a) is analyzed in light of those requirements. Part III discusses the current circuit split and the significance of each respective court’s holdings and reasoning. …
The Intelligible Principle: How It Briefly Lived, Why It Died, And Why It Desperately Needs Revival In Today's Administrative State, Meaghan Dunigan
The Intelligible Principle: How It Briefly Lived, Why It Died, And Why It Desperately Needs Revival In Today's Administrative State, Meaghan Dunigan
St. John's Law Review
(Excerpt)
This Note addresses the flaws in the current intelligible principle standard and proposes a new three-part standard that would better revitalize the intelligible principle as it was first articulated almost a century ago. This Note concedes that while legislative delegation in any form is a violation of the original meaning of the nondelegation doctrine, our society and the growth of administrative agencies removed any chance of having our laws created solely by Congress. What can happen, and what this Note proposes, is for the Supreme Court to adopt a new intelligible principle standard that scales back the amount of …