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- Title
LOVING AND LEGITIMACY: IRS REGULATION OF TAX RETURN PREPARATION.
- Authors
JOHNSON, STEVE R.
- Abstract
The article focuses on the U.S District Court for the District of Columbia case Loving v. Internal Revenue Service (IRS) and the case Chevron U.S.A Inc. v. Natural Resources Defense Council Inc. It discusses the decision of the Loving case based on the authority of the IRS for regulation of the tax return preparation conduct of commercial return preparers. It also mentions the U.S Supreme Court case Skidmore v. Swift & Co. based on an agency's interpretation of a statute.
- Subjects
UNITED States; UNITED States. District Court (District of Columbia); UNITED States. Internal Revenue Service; CHEVRON USA Inc.; NATURAL Resources Defense Council; TAX returns; SKIDMORE v. Swift &; Co. (Supreme Court case); INTERPRETATION &; construction of American law; TAX return laws; ACTIONS &; defenses (Law)
- Publication
Villanova Law Review, 2014, Vol 59, Issue 3, p515
- ISSN
0042-6229
- Publication type
Article