Judicial Review of Treasury Regulations for Taxpaying and Nontaxpaying Citizens

Authors

Paul E. Sullivan, Jr.

Abstract

This paper explores the possibility of subjecting such an administrative ruling to judicial review initiated either by a taxpayer not benefited by the regulation or by a nontaxpayer. For either party to prevail he must prove that he has standing, that judicial review is available, and that there is a remedy which he can obtain by judicial review

First Page

453

Recommended Citation

Paul E. Sullivan, Jr., Comment, Judicial Review of Treasury Regulations for Taxpaying and Nontaxpaying Citizens, 48 Wash. L. Rev. 453 (1973).
Available at: https://digitalcommons.law.uw.edu/wlr/vol48/iss2/5