Government Submits Supplemental Authority in Loving

Post by
October 22, 2013

We recently reported on the oral argument before the D.C. Circuit in Loving, in which the court considered the validity of the recently promulgated Treasury regulations addressing registration of tax return preparers.  Subsequent to that argument, former IRS Commissioner Lawrence Gibbs published an article defending the IRS’s authority to promulgate those regulations and discussing their importance to tax administration.  The government has now filed a FRAP Rule 28(j) letter bringing the article to the attention of the court and highlighting some points made in the article.  The plaintiffs have responded to that letter, arguing that the article is not the kind of supplemental authority that is covered by Rule 28(j) and briefly addressing some of the points made in the article.  Copies of the letters are attached below (the article itself is appended to the government’s letter).

[Note:  Lawrence Gibbs is a member of Miller & Chevalier.]

Loving – Government’s Rule 28(j) Letter

Loving – Plaintiffs’ Response to Rule 28(j) Letter