Commentators have argued that the Tax Court should fill in the gaps in its statutory authority for collection due process appeals by turning to traditional administrative law jurisprudence, including the APA, which suggestion the Tax Court has resisted despite the fact that the federal district court did so. The majority of the Tax Court insists that it has never been subject to administrative law jurisprudence or the APA, nor could it be. Most of the courts of appeals that have considered the issue have held that the Tax Court is bound by the APA and traditional administrative law jurisprudence when the Tax Court is acting as a reviewing court. An exploration of the Tax Court's and the APA's history reveals that the Tax Court can be, and should be, subject to the APA and traditional administrative law jurisprudence when it acts as a reviewing court of agency action.
Diane L. Fahey,
Is the United States Tax Court Exempt from Administrative Law Jurisprudence When Acting as a Reviewing Court ,
58 Clev. St. L. Rev.
available at https://engagedscholarship.csuohio.edu/clevstlrev/vol58/iss3/5