文章基本信息

标题：Reasoned Explanation and IRS Adjudication
本地全文：下载
作者：Johnson, Steve R.
期刊名称：Duke Law Journal
印刷版ISSN：0012-7086
出版年度：2014
卷号：63
期号：8
页码：1771-1834
出版社：Duke Law
摘要：Under the Administrative Procedure Act (APA), an administrative action can be invalidated as arbitrary and capricious if the agency fails to sufficiently explain the reasons for its choices. This principle applies to agency adjudication as well as to agency rulemaking. How does this principle apply to IRS adjudications? Examining five paradigms of IRS decisionmaking, this Article first establishes that the IRS does engage in APA–style adjudication. The Article then examines tax-specific explanation requirements and asks whether a more robust explanation duty patterned on the APA should be imposed on IRS determinations. Based on a variety of legal and prudential considerations, the Article concludes that such an additional duty generally is not advisable as to IRS assessment determinations (that is, the amount of tax liability owed) but may be useful as to IRS collection determinations (that is, when and how to proceed with enforced collection after assessment).