The IRS Can’t Use a Notice to Change Statutory Meaning in an Anti-Taxpayer Way: Feigh v. Commissioner
Author: Erik M. Jensen.
Source: Volume 37, Number 01, Fall 2019 , pp.75-83(9)
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Abstract:
Feigh v. Commissioner, decided in May 2019, has interesting things to say about whether the Internal Revenue Service can take away otherwise available tax benefits by issuing a notice and whether any deference should be accorded statutory interpretation contained in a notice.Keywords: Feigh v. Commissioner, Medicaid waiver payments, earned income tax credit, child tax credit, IRS notices, deference
Affiliations:
1: Case Western Reserve University School of Law.