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Amicus Curiae Brief in Health and Human Services v. Florida (Affordable Care Act Litigation) on Behalf of Tax Law Professors in Support of Vacatur
This amicus brief was filed in Health and Human Services v. Florida (the Affordable Care Act litigation) and gave an overview of the tax assessment and tax collection processes. It also sought to correct an error in the ...
Effectively Updating ‘Effectively Representing’
This is a book review whose main point is to note how the IRS Restructuring Act of 1998 created a new institutional voice: that of Low Income Tax Clinics. The fine treatise edited by T. Keith Fogg, entitled “Effectively ...
How the IRS Can Regulate Return Preparers Without New Law
Treasury has historically regulated a group called “tax practitioners” through the regulations contained in Circular 230. These regulations are issued under the authority of 31 U.S.C. §330 which permits Treasury to regulate ...
A History of Tax Regulation Prior to the Administrative Procedure Act
The relationship of the APA to tax administration has been the subject of increasing scrutiny from scholars and courts. Some of this scrutiny has critiqued the long-held view of the Department of Treasury that tax regulations ...
"Loving" Return Preparer Regulation
In 2011, the Department of Treasury issued regulations that, for the most time, empowered the IRS to regulate the practice of preparing tax returns. Naturally, many tax return prepares were not happy about being regulated ...