Question

Briefly explain the following judicial limitations of IRS discretion:

a. Adherence to Precedent

b. Doctrine of Equality of Treatment

c. Compliance with Published Procedural Rules

d. Estoppel

e. Judicial Estoppel (See footnote 258)

Answer 1

(a) Adherence to precedents

Adherence to precedent means that a decision on a Situation, case, certain principle or question of law has already been made by a court of higher authority in past, such as Supreme Court. Following such a decision, lower courts defer to, or adhere to, that prior decision in similar cases. The decisions of lower courts may be used as precedent for courts of similar jurisdiction, but higher courts are not bound by the decisions of lower courts and they may take a different decision.

(b) Doctrine of Equality of Treatment

Doctrine of Equality of Treatment states that all the situations or cases of similar nature should be treated equally under the legal proceedings of court of law and no unnecessary special privilege or forbidding should be practiced.

(c) Compliance with Published Procedural Rules

Compliance with Published Procedural Rules means that judicial decision and proceedings should be made on the basis of the published well defined already existing rules only. Alteration of these rules according to cases to cases is not allowed.

(d) Estoppel

Estoppel is an already settled rule of evidence that is said or expressed by a person in first place and cannot be denied by that person in any mean.

(e) Judicial Estoppel

Judicial Estoppel is a established legal rule of court which prevents someone from saying in court that something they have previously stated as true in court, or that has been established by the court as true, is in fact not true.