(a) Separate Accounting for Taxpayer Service Functions. The Internal Revenue Service should, on a basis consistent from year to year, compile data on all personnel and funds allocated to and utilized in the performance of functions by its Taxpayer Service Division. Such data should be broken down, perhaps on the basis of statistical sampling, for each of the major types of taxpayer service provided, with attention...
Historical Recommendations (1968 - 1995)
- Recommendation number: 75-9
- Adopted on: December 12, 1975
- Tags: Complaint Procedures, Taxation
- Recommendation number: 75-10
- Adopted on: December 12, 1975
- Taxation
(a) Information on the Summons. The Internal Revenue Service should revise its Summons form (Form 2039) to delete extraneous language and references to particular statutes, regulations, or fact situations, and to include, preferably on its face, and in a prominent position and type style:
(1) A brief and specific description of administrative procedures available to the summoned party for...
- Recommendation number: 74-1
- Adopted on: May 31, 1974
- Tags: Adjudication, Administrative Procedure Act (APA), Formal Adjudication, Formal Rulemaking, Hearing Officers, Rulemaking, Subpoena (Subpena)
The present recommendation implements, and somewhat expands, the statement of principle adopted by the Conference in June 1973 with respect to the American Bar Association’s Resolution No. 10 concerning proposed amendments to the Administrative Procedure Act. It speaks only to the issue of subpena authority in formal proceedings under the Administrative Procedure Act, and does not reflect any judgment as to the...
- Recommendation number: 74-2
- Adopted on: May 31, 1974
- Tags: Assistance Programs, Complaint Procedures, Grant Programs
The provision of assistance by the Government has a major impact upon the general public, as well as upon those who seek aid and those who particularly benefit from it. As with other governmental activity of similar importance, in dispensing assistance agencies should not be free to act completely within their own discretion, ad hoc, unguided by standards and insulated from the complaints of those who dispute the...
- Recommendation number: 74-3
- Adopted on: May 31, 1974
- Tags: Adjudication, Congress, Hearings, Mining, Public Lands, Rulemaking
Although largely unknown to lawyers outside the West, the Department of the Interior’s disposition of mining claims on public lands is a significant field of Federal administrative activity and an important element in planning rational use of the public lands.
The procedures for establishing or “locating” mining claims are set out by the General Mining Law of 1872, which has not been...
- Recommendation number: 74-4
- Adopted on: May 31, 1974
- Tags: Judicial Review, Rulemaking
With increasing frequency, rules of general applicability adopted by agencies informally pursuant to 5 U.S.C. § 553 are being reviewed by the courts directly, before they are applied to particular persons in adjudicative proceedings. Such review may be by courts of appeals under statutes, mostly older statutes, providing generally for judicial review of orders of specific agencies, or under recent statutes...
- Recommendation number: 73-1
- Adopted on: June 8, 1973
- Tags: Adverse Publicity, Publicity
Adverse agency publicity—that is, statements made by an agency or its personnel which invite public attention to an agency’s action or policy and which may adversely affect persons identified therein[1]—can cause serious and sometimes unfair injury. Where a reasonable and equally effective alternative is not available, adverse agency publicity is often necessary to warn of a danger to public health or safety or a...
- Recommendation number: 73-2
- Adopted on: June 8, 1973
- Tags: Aliens, Appeals, Immigration, Labor
Under the 1965 amendments to the Immigration and Nationality Act aliens seeking permanent residence for the purpose of employment must obtain a certification from the Secretary of Labor that, in essence, there are no suitable workers available in the United States and that their employment will not adversely affect wages and working conditions. 8 U.S.C. 1182(a)(14). The labor certifications are made by the...
- Recommendation number: 73-3
- Adopted on: June 8, 1973
- Tags: Adjudication, Benefits, Case Management, Compensation, Entitlements, Quality Assurance
The federal government is engaged in either the direct administration or the funding of a substantial number of programs which involve the adjudication of claims of entitlement to benefits or compensation. Examples include veterans’ benefits; the basic Social Security (OASDI) programs; Medicare and Medicaid; public employee retirement benefits; federal employees’ and longshoremen’s and harbor workers’ compensation...
- Recommendation number: 73-4
- Adopted on: December 18, 1973
- Tags: Antidumping, International Trade
The antidumping law (19 U.S.C. § 160 et seq. (1971)) is designed to prevent foreign manufacturers from selling their products in the United States market at prices less than those charged abroad—at “less than fair value” (LTFV)—if such price discrimination “injures” domestic competitors. Whenever LTFV sales and resulting injury appear, the antidumping law requires the imposition of a duty equal to the amount of...