IS THE IRS A SORE LOSER?

Laura Lee Mannino

Accounting & Taxation, 2012, vol. 4, issue 2, 31-38

Abstract: Like all administrative agencies, the Internal Revenue Service is given a fair amount of authority to enforce the laws enacted by Congress. Taxpayers often question the amount of authority granted to the Internal Revenue Service, and whether such authority is abused. In some situations this questioning of authority leads to litigation, resulting in both wins and losses for the Internal Revenue Service. From time to time, the Internal Revenue Service will respond to losses by creating a new rule or amending an existing one. Recent examples in the judicial system highlight the issue of administrative authority, and beg the question: Is the Internal Revenue Service a sore loser?

Keywords: Administrative authority; Internal Revenue Service; response to litigation (search for similar items in EconPapers)
JEL-codes: H24 H26 H32 M42 M48 (search for similar items in EconPapers)
Date: 2012
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