• Ignore Constitutional Issues?: Horne v. Department of Agriculture, 2013 U.S. LEXIS 4357 (2013)
  • July 3, 2013
  • Law Firm: Alston Bird LLP - Atlanta Office
  • Administrative agencies, including the IRS, commonly decline to consider challenges based on the Constitution or otherwise asserting that the law is “illegal,” to the laws they administer. Statements of this view appear in the early opinions of the federal Board of Tax Appeals, which was originally viewed as an agency, as extension of the IRS (it is now in the legislative branch, a curious placement). See Cummings, The Supreme Court, Federal Taxation and the Constitution 591 (ABA Books 2013).