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Nontaxpayer Suits: Seeking Injunctive And Declaratory Relief Against Irs Administrative Action, John A. Lynch
Nontaxpayer Suits: Seeking Injunctive And Declaratory Relief Against Irs Administrative Action, John A. Lynch
Akron Law Review
Who should be entitled to challenge Internal Revenue Service (IRS) tax policy decision making? Should the concerned citizen or the aggrieved competitor of a company receiving favorable treatment from the IRS be precluded from seeking review of allegedly illegal action when his own taxes are not specifically involved? ...
It is clear from an analysis of recent decisions that several federal courts have been unwilling to accept the proposition that the Anti-Injunction Act and the Declaratory Judgment Act exception insulate the IRS from judicial scrutiny even when judicial intervention would pose no threat to federal revenues. An analysis of the …