Treasury has historically regulated a group called “tax practitioners” (chiefly lawyers, CPA's, and enrolled agents) 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 “the practice of...

This article concerns the history of automation in U.S. tax administration and the challenges automation presents to administering the laws consistent with democratic values. The most under-theorized aspect of tax administration is the expansion of automation and its impact on the current tax...