What are the Legitimate Ways to Challenge a Tax Assessment?
Posted on: February 9, 2009 by: admin
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See 26 C.F.R. S 601.103(c) (explaining options available to a taxpayer). A taxpayer may pursue an internal appeal with the IRS, see 26 C.F.R. § 106, sue for a refund in federal court, see 28 U.S.C. § 1346(a)(1), 26 U.S.C. §§ 6511, 7422, or appeal the assessment to the Tax Court, see 26 U.S.C. §§ 6213, 6214. Attorney’s fees may be recovered in certain circumstances when the taxpayer is successful. See 26 U.S.C. § 7430. As noted, Shreiber utilized the administrative appeals process.
[26] Applying these considerations to the case at hand, we agree with the District Court that a Bivens action should not be inferred to permit suits against IRS agents accused of violating a taxpayer’s constitutional rights in the course of making a tax assessment. Rather than supporting Shreiber’s argument, the legislative history of 26 U.S.C. § 7433(a) indicates that Congress did not inadvertently fail to codify a cause of action for assessment conduct; rather, Congress deleted “determinations” — which would have included assessments — in passing the statutory provision. Moreover, Congress modified what was in draft form a remedy for violations of “federal law” and enacted instead a remedy for violations only of the IRS code and regulations. Congress chose to provide certain remedies, and not others, as part of the complex statutory scheme which regulates the relationship between the IRS and taxpayers. We will not create a remedy where Congress has chosen not to. Shreiber v. Mastrogiovanni, 2000.C03.0042106 <http://www.versuslaw.com> ¶ 26; 214 F.3d 148 (3d Cir. 2000).
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