United States v. Home Concrete & Supply LLC

Date: April 25, 2012

In December 2011, the NFIB Legal Center filed an amicus brief in the Supreme Court of the United States urging the Court to hold the Internal Revenue Service (IRS) to the strict legal requirements of the Administrative Procedures Act (APA). The APA requires that federal agencies must give the public notice of proposed regulations and an opportunity to comment on them before they become effective. The purpose is to encourage open and transparent government, as well as to ensure that regulators are fully aware of all potential impacts that a regulation might have on the public. Since small businesses have a great interest in ensuring that their voices are heard through this process, the Legal Center has been particularly involved with these sort of cases.

In this case taxpayers contested the applicability of an IRS regulation which was adopted without complying with the notice-and-comment rules. The Legal Center joined with the Cato Institute in urging the Court to hold that the IRS could not rely upon the regulation in challenging a taxpayer's filing. The Court ultimately agreed with our arguments. 

For more information, commentary and insight view our April 25, 2012 press release.

Status:  Victory - U.S. Supreme Court!

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