Congress and the IRS: Improving the Relationship

1st Sess 2d Sess 96th Cong 96th Congress agency action appropriations act appropriations bills Ashbrook amendment budget Bureau of Internal codified Commissioner Kurtz concerning congressional contacts constitutionally D.C. Cir determined Dornan amendment effect enacted execute the tax executive branch faithfully execute fiscal year 1980 fringe benefits funds Hearings House and Senate House Rule improper congressional influence income tax infra Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service Internal Revenue Taxation IRS rules issue Jerome Kurtz judicial review jurisdiction legislative power legislative prohibition legislative veto litigate Means Comm Means Committee nationwide guidance powers doctrine prohibit the IRS provision question relationship between Congress Reorganization Report respect restriction result Revenue Act revenue rulings rulemaking Senate Rules separation of powers statutory Subcomm Supp supra footnote Supreme Court tax administration tax law Tax Reform Act tax system tax-exempt status taxpayer standing text accompanying footnotes U.S. CONST uncodified unconstitutional underlying statute