Related Practices
Jeff Luechtefeld’s recent podcast interview, “The IRS and Rules About Rules with Jeff Luechtefeld,” on the Emerging Litigation Podcast
In a podcast interview that aired on August 18, 2023, Atlanta-based Shareholder Jeff Luechtefeld joined Tom Hagy, host of the Emerging Litigation Podcast, to discuss the historical non-compliance of the Administrative Procedure Act by the IRS and the resulting impact on tax litigation.
“When the IRS fully complies with the APA and fully follows the notice-and-comment procedure, I think that is a net positive for taxpayers. And so, I think that also means that non-compliance is likely a net negative,” explains Luechtefeld. “This is an important issue really for anybody who has a significant dispute with the IRS, especially if there is some possibility that the IRS hasn’t complied with the notice-and-comment procedures.”
To listen to the full podcast, click here.