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Articles 1 - 4 of 4
Full-Text Articles in Taxation-Federal
Reasoned Explanation And Irs Adjudication, Steve R. Johnson
Reasoned Explanation And Irs Adjudication, Steve R. Johnson
Scholarly Publications
Under the Administrative Procedure Act (APA), an administrative action can be invalidated as arbitrary and capricious if the agency fails to sufficiently explain the reasons for its choices. This principle applies to agency adjudication as well as to agency rulemaking. How does this principle apply to IRS adjudications? Examining five paradigms of IRS decisionmaking, this Article first establishes that the IRS does engage in APA–style adjudication. The Article then examines tax-specific explanation requirements and asks whether a more robust explanation duty patterned on the APA should be imposed on IRS determinations. Based on a variety of legal and prudential considerations, …
Loving And Legitimacy: Irs Regulation Of Tax Return Preparation, Steve R. Johnson
Loving And Legitimacy: Irs Regulation Of Tax Return Preparation, Steve R. Johnson
Scholarly Publications
No abstract provided.
Reflections On Home Concrete, Steve R. Johnson
Reflections On Home Concrete, Steve R. Johnson
Scholarly Publications
Positive statutory law – principally the Internal Revenue Coe – is the most important source of tax rules. Despite its volume, however, the Code contains many gaps. Tax regulations promulgated by the Department of the Treasury are the principal vehicles for filling the most important gaps.
When consistent with the Code and issued pursuant to proper procedures, Treasure Regulations have the force of law. The validity of Treasury Regulations has been a major battleground in contemporary tax litigation. In the last five years alone, the issue has arisen in high profile cases such as Swallows, Mannella, Lantz, Mayo, Dominion Resources, …
Big (Gay) Love: Has The Irs Legalized Polygamy?, Anthony C. Infanti
Big (Gay) Love: Has The Irs Legalized Polygamy?, Anthony C. Infanti
Articles
Within days in December, a federal judge in Utah made news by loosening that state’s criminal prohibition against polygamy and the Attorney General of North Dakota made news by opining that a party to a same-sex marriage could enter into a different-sex marriage in that state without first obtaining a divorce or annulment. Both of these opinions raised the specter of legalized plural marriage. What discussions of these opinions missed, however, is the possibility that the IRS might already have legalized plural marriage in the wake of the U.S. Supreme Court’s decision last June in United States v. Windsor, which …