Question

What procedural safeguards and remedies applicable to all administrative agencies apply to the IRS?

Answer 1

Administrative authority is normally is normally conferred by statute. The legislative power grants each agency the power to act.

The legislative power have adopted statutory provisions containing procedural guarantees, safeguard and remedies that are generally applicable to all administrative. The administrative procedural act intendent to structure in order to provide quality of decisions, provide for public input and maintain consistency in application. It sets standard of administrative procedure with respect to rule and regulation making procedures, the right to counsel, access to a transcript of a statement made to the agency, agency subpoenas, explanations of any request for agency action, and adjudicative hearings. The administrative procedures act also circumscribes the discretionary power of the IRS in its rule or regulation making. This law grants several rights to the taxpayer in his dealings with the IRS. Although it contains specific provisions containing judicial review which, if applicable, take precedence, and also provides for a general right of judicial review of agency action.

Another requirement is that agencies explains their decisions and responds to comments. The protection offered by the Administrative Procedural Act is completed by the freedom of information laws and open meeting requirements that give the public access to basic information about the conduct of agencies.