Paul L. Caron

Tuesday, January 13, 2015

Johnson: The Circular 230 Regulations May Be Invalid

Tax Analysys Logo (2013) Steve Johnson (Florida State), How Far Does Circular 230 Exceed Treasury's Statutory Authority?, 146 Tax Notes 221 (Jan. 12, 2015):

In this report, Johnson discusses the future of Circular 230 and argues that if the approach of recent cases is confirmed by litigation and if Congress chooses not to act, significant portions of the circular may be at risk of invalidation.

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The article is a very fine parsing of the regulation, Ridgely, and Loving and illustrates the quandary the IRS has put itself in with its overreach in multiple areas the last 5 years or so.

Posted by: TexEcon | Jan 14, 2015 7:43:19 AM