Tag Archives: 11-1191

D.C. Circuit Holds Copyright Royalty Board Unconstitutional, Fixes It

On Friday the D.C. Circuit held that the Copyright Royalty Board’s structure violates the Appointments Clause and judicially reconstructed the Board to avoid the constitutional violation.   Continue reading


D.C. Circuit Holds IRS Appeals Officers Are Not Subject to the Appointments Clause

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