Kuretski, et al. v. Commissioner of IRS, No. 13-1090 (D.C. Cir. 2014)
Annotate this CaseAfter taxpayers failed to pay federal income taxes for the 2007 tax year, the IRS assessed the unpaid amount plus penalties and interest, and then attempted to collect them from taxpayers by means of a levy on the couple's home. Taxpayers unsuccessfully challenged the proposed levy in the Tax Court. On appeal, taxpayers contend that the Tax Court judge may have been biased in favor of the IRS in a manner that infringed the constitutional separation of powers. The court held that 26 U.S.C. 7443(f) did not infringe the constitutional separation of powers. Even if the prospect of "interbranch" removal of a Tax Court judge would raise a constitutional concern in theory, there is no cause for concern in fact: the Tax Court exercises Executive authority as part of the Executive Branch. Presidential removal of a Tax Court judge thus would constitute an intra-branch removal. The court rejected taxpayers' remaining claims and affirmed the judgment of the district court.
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