Rife with Latent Power- Exploring the Reach of the IRS to Determi
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Rife with Latent Power- Exploring the Reach of the IRS to Determi
Rife with Latent Power- Exploring the Reach of the IRS to Determi
Belmont UniversityBelmont Digital RepositoryLaw Faculty ScholarshipCollege of Law2014Rife with Latent Power: Exploring the Reach of the IRS to Determi Rife with Latent Power- Exploring the Reach of the IRS to Determiine Tax-Exempt Status According to Public Policy Rationale in an Era of Judicial DeferenceAmy L MooreBdniũnt L’niwrsity - College ửf LawFollow this and additional works at: https://repository.belmont.edu/lawfaculty Cf Part of the Legal Writing and Research CommonsRecommended CitationS6S. Tex. L Rev. Rife with Latent Power- Exploring the Reach of the IRS to Determi 117(2014)Illis Article is brought to you for free anil open access by the College of Law at Belmont Digital Repository. It his been accepted for inclRife with Latent Power- Exploring the Reach of the IRS to Determi
usion in Law Faculty Scholarship by an authorized admimrtratec lé' Belmont Digital Repository, for mon- information, please contact repoiitorytsbdmontBelmont UniversityBelmont Digital RepositoryLaw Faculty ScholarshipCollege of Law2014Rife with Latent Power: Exploring the Reach of the IRS to Determi Rife with Latent Power- Exploring the Reach of the IRS to DetermieferenceAmy Moore*I.Introduction........................................117II.Tax Exemption for Certain Organizations.............119III.Racial-Discrímina HON Litiga HON Immediately Prior toBob Jones University ............................... 125IV.BOR Jones University V. United Sta TES: Litigation Rife with Latent Power- Exploring the Reach of the IRS to Determi.andAftermath..........................................128V.AGENCY POWER .AND Judicial Deference: Putting BobJones In Context.... ....................Rife with Latent Power- Exploring the Reach of the IRS to Determi
...........139VI.808JONESM THE Bigger Picture: ExpandingDiscrimination Claims to Other Categories..........145VII.Conclusion .........................Belmont UniversityBelmont Digital RepositoryLaw Faculty ScholarshipCollege of Law2014Rife with Latent Power: Exploring the Reach of the IRS to Determi Rife with Latent Power- Exploring the Reach of the IRS to Determirily, a power to destroy.”* 1 2 The Internal Revenue Service (IRS)—a federal agency within the Department of Treasury and charged with the administration and interpretation of the laws pertaining to internal revenue—is no stranger to public controversy regarding its destructive nature. Throughout Am Rife with Latent Power- Exploring the Reach of the IRS to Determierican history, the IRS has been used as a political tool? at one time even denying “tax-exempt status [to] many organizations [that had) alleged commRife with Latent Power- Exploring the Reach of the IRS to Determi
unist• Associate Professor of Law at Belmont University College of I aw. special thanks to Landon Brcazcnlc. Margaret Hearn. Paưick Ober, and Richard Belmont UniversityBelmont Digital RepositoryLaw Faculty ScholarshipCollege of Law2014Rife with Latent Power: Exploring the Reach of the IRS to Determi Rife with Latent Power- Exploring the Reach of the IRS to Determio Destroy: The PouncAL Uses of the IRS FROM Kfnnfdy to Nixon 3 (2002) (discussing tbc abuse of thj IRS by presidential and congressional figures).1171IXSouth Texas Law Review(Vol. 56:117leanings.”3 More recently, in 2013, the IRS was accused of targeting certain groups that were applying for tax-exe Rife with Latent Power- Exploring the Reach of the IRS to Determimpt status with closer scrutiny based on their political ideologies.4 At the same time. California introduced a bill in the state legislature to denyRife with Latent Power- Exploring the Reach of the IRS to Determi
tax-exempt status to the Boy Scouts of America and other groups that discriminate on the basis of sexual orientation.5Why docs the IRS fuel that it haBelmont UniversityBelmont Digital RepositoryLaw Faculty ScholarshipCollege of Law2014Rife with Latent Power: Exploring the Reach of the IRS to Determi Rife with Latent Power- Exploring the Reach of the IRS to Determit it can revoke the tax-exempt status of the Boy Scouts of America due to discrimination? The answer to both questions appears to be “public policy.” In large part, this is all due to the Supreme Court’s decision in Bob Jones University V. United States. Rife with Latent Power- Exploring the Reach of the IRS to DetermiBelmont UniversityBelmont Digital RepositoryLaw Faculty ScholarshipCollege of Law2014Rife with Latent Power: Exploring the Reach of the IRS to DetermiGọi ngay
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