The Administrative Procedures Act outlines the rules of rule making for federal agencies. Lately it has become a focal point in tax litigation, due in large part to the IRS’s record of refusing to comply with the law's notice-and-comment mandate. Listen to learn more about recent trends in tax litigation. Get an article, too.
The Author Jeffrey S. Luechtefeld (jeff.luechtefeld@chamberlainlaw.com) is a tax controversy and litigation attorney with Chamberlain, Hrdlicka, White, Williams, and Aughtry (Atlanta, Georgia) where he focuses his practice on resolving tax disputes with the Internal Revenue Service, administratively or through litigation. Jeff previously was a Special Trial Attorney for the IRS Office of Chief Counsel as well as a director in the tax controversy practice of a big four accounting firm. Interviews with leading attorneys and other subject matter experts on new twists in the law and how the law is responding to new twists in the world. Procedural Challenges to IRS Compliance With the APA and Its Impact on Tax Litigation Abstract: The Administrative Procedure Act (APA) places specific requirements on agencies of the federal government when engaged in a “rule making” that has the force and effect of law. Recently, the APA has become a focal point in tax litigation, due in large part to the IRS’s history of refusing to comply with the process mandated by the APA. This article focuses on procedural challenges to the IRS’s compliance with the APA based on the IRS’s history of non-compliance with the APA’s notice-and-comment requirement. It highlights recent trends in tax litigation and considers the future of APA challenges in this area. [...]
