In recent years, a number of tax-related procedural court challenges have made their way through the courts. Prevalent among these are challenges based on whether the U.S. Department of the Treasury and the IRS properly followed the notice and comment requirements under the Administrative Procedures Act. In the wake of the taxpayer’s success in Boechler, there could be additional types of procedural tax-related court challenges. It will be interesting to see how these issues develop and whether Congress reacts to these developments.
Tax policy updates
Stay up to speed on regulatory and legislative tax changes with timely updates from Crowe.
The changing tax landscape
The Dec. 15, 2021, event included a federal tax legislative update followed by two concurrent breakout sessions.