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Articles 1 - 5 of 5
Full-Text Articles in Tax Law
Is The United States Tax Court Exempt From Administrative Law Jurisprudence When Acting As A Reviewing Court , Diane L. Fahey
Is The United States Tax Court Exempt From Administrative Law Jurisprudence When Acting As A Reviewing Court , Diane L. Fahey
Cleveland State Law Review
Commentators have argued that the Tax Court should fill in the gaps in its statutory authority for collection due process appeals by turning to traditional administrative law jurisprudence, including the APA, which suggestion the Tax Court has resisted despite the fact that the federal district court did so. The majority of the Tax Court insists that it has never been subject to administrative law jurisprudence or the APA, nor could it be. Most of the courts of appeals that have considered the issue have held that the Tax Court is bound by the APA and traditional administrative law jurisprudence when …
Administrative Law - Internal Revenue Service (Irs) Summons Enforcement - When An Irs Investigation Has Been Coordinated By A Justice Department Strike Force, The District Court Must Determine That Each Summons Issued Was Not Used For An Improper Criminal Investigation Purpose, Angela Baker
Villanova Law Review
No abstract provided.
The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs
The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs
Villanova Law Review
No abstract provided.
Changes In Tax Accounting: Administrative And Legislative Nonsense, William A. Kelley Jr., Milton P. King
Changes In Tax Accounting: Administrative And Legislative Nonsense, William A. Kelley Jr., Milton P. King
Villanova Law Review
No abstract provided.