Today the D.C. Circuit released a more complete version of the opinions (searchable pdf) in a controversial Guantanamo habeas case currently before the Supreme Court on a cert petition. Continue reading
The Supreme Court held yesterday that the IRS has just three years to bring a deficiency action against a taxpayer that reduces its tax liability by overstating basis instead of omitting gross income–not six years as the IRS argued. Yesterday’s decision in United States v. Home Concrete & Supply effectively overrules the D.C. Circuit’s decision in Continue reading
Lawyers on both sides in today’s embryonic stem cell research argument before the D.C. Circuit left the argument feeling optimistic, according to Merideth Wadman at the Nature News Blog. Wadman reports that the panel focused on Continue reading
Today the D.C. Circuit affirmed the Tax Court’s determination that IRS Appeals Officers, who are authorized to make deficiency determinations and compromise a taxpayer’s disputed liability, are not “Officers of the United States” who must be appointed by the President or by the heads of departments pursuant to the Appointments Clause. Continue reading
Posted in Case Analysis
Tagged 07-5127, 11-1191, 501 U.S. 868, appeals officer, Appointments Clause, collection due process, Freytag v. Commissioner, inferior officer, IRS, Judge Stephen F. Williams, Tax Court
The latest issue of the Georgetown Journal of Law & Public Policy contains a speech that Judge Ginsburg delivered in 2011 on the work of the D.C. Circuit.