Procedural Challenges to IRS Compliance with the APA and Its Impact of Tax Litigation

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.

Republished with permission. The full article "Procedural Challenges to IRS Compliance with the APA and Its Impact of Tax Litigation" was originally published in the Journal on Emerging Issues in Litigation on July 5, 2024.