This article highlights how, in light of the increasing role that the IRS plays in the lives of poorer and marginalized individuals, when promulgating rules, the IRS will have to go beyond the mechanism of the APA notice and comment regime to ensure robust public participation. While others have...

Agency rulemaking has an immense impact on federal policymaking. The Administrative Procedure Act (“APA”) paradigm of notice and comment is meant to provide a mechanism to allow for responsiveness and accountability to unelected agency officials who wield enormous power when promulgating...

As Congress gives the Internal Revenue Service more tasks to perform beyond its function of assessing and collecting taxes, courts, practitioners, and academics are struggling to apply the Anti-Injunction Act (AIA) as the IRS promulgates procedures in the course of fulfilling new mandates. The...

This paper looks at the American experience in using tax law to deliver benefits to low and moderate-wage workers. First examining two recent cases in which individuals improperly claimed the earned income tax credit, this paper explores some of the challenges to both taxpayers and tax...

How can Congress' codifying the taxpayer bill of rights make a meaningful difference for tax administration? This is a question that will likely confront academics, policymakers and judges in the next few years. In late 2015, Congress codified the rights that the Internal Revenue Service...

Observers of the Internal Revenue Service's administration of the earned income tax credit (EITC) have leveled one main criticism, that the Service has been unable to reduce stubbornly high error rates. Congress has generally focused attention on this problem with many legislative initiatives,...

The IRS is a non-traditional but key player in delivering social benefits to the nation's working poor. In fact, it administers one of the nation's largest anti-poverty programs: the earned income tax credit (EITC). The EITC is generally praised for its role in reducing poverty and incentivizing...

In the midst of a devastating pandemic that would sicken millions, kill hundreds of thousands, and cause widespread financial distress, Congress passed the Coronavirus Aid, Relief, and Economic Security (CARES) Act. CARES provided for the IRS to deliver up to $1,200 for adults and $500 for...

This article defends one of the more controversial parts of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98) the so-called collection due process (CDP) provisions. CDP gives taxpayers the right to independent administrative and judicial review of IRS decisions to...