“Procedural Challenges to IRS Compliance With the APA and Its Impact on Tax Litigation”

Jeff Luechtefeld’s article, “Procedural Challenges to IRS Compliance With the APA and Its Impact on Tax Litigation,” in the summer issue of Journal of Emerging Issues in Litigation

In an article published in the Summer issue of Journal of Emerging Issues in Litigation, Atlanta-based Shareholder Jeff Luechtefeld discusses the procedural challenges to the IRS’s compliance with the Administrative Procedure Act 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.

He writes that the 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 had an increased presence in tax litigation, due primarily to the Internal Revenue Service’s (IRS) history of refusing to comply with the process the agency has mandated.

To read the full article, please visit Journal of Emerging Issues in Litigation here.