As in Home Concrete, this case deals with fundamental issues of administrative law and procedure that are applicable to all federal agencies. The Internal Revenue Service (IRS) has a particularly poor track record of failing to comply with the requirements of the Administrative Procedures Act (APA). Specifically, as in this case, the IRS often fails to comply with the APA's notice-and-comment requirements when engaged in rulemaking. As such, the NFIB Legal Center is encouraging the U.S. Supreme Court to take this case in order to make clear that IRS cannot ignore its duties under the APA.
Status: Pending - U.S. Supreme Court.