Who should be entitled to challenge Internal Revenue Service (IRS) tax policy decision making? Should the concerned citizen or the aggrieved competitor of a company receiving favorable treatment from the IRS be precluded from seeking review of allegedly illegal action when his own taxes are not specifically involved? ...
It is clear from an analysis of recent decisions that several federal courts have been unwilling to accept the proposition that the Anti-Injunction Act and the Declaratory Judgment Act exception insulate the IRS from judicial scrutiny even when judicial intervention would pose no threat to federal revenues. An analysis of the history of the Anti-Injunction Act indicates that no such insulation was ever intended by Congress. ...
[T]he APA has accorded nearly across the board reviewability of agency actions that aggrieve individuals or entities. There is no basis for excluding IRS rulings from the scope of this act. Gradually, the lower federal courts, while deferring to the policy of the Anti-Injunction Act when appropriate, have properly permitted review of such IRS action.
Lynch, John A.
"Nontaxpayer Suits: Seeking Injunctive and Declaratory Relief Against IRS Administrative Action,"
Akron Law Review: Vol. 12
, Article 6.
Available at: http://ideaexchange.uakron.edu/akronlawreview/vol12/iss1/6