Not my money to give away

The Commissioner has broad powers and duties described as the general power of administration. These derive from statute, but they involve many things, consistent with efficiently gathering the revenue. What is the scope of the revenue authority's ability to make practical decisions when managi...

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Bibliographic Details
Published in:The tax specialist 2018-08, Vol.22 (1), p.18-29
Main Author: David W Marks
Format: Article
Language:
Subjects:
Law and legislation
Tax administration and procedure
Tax protests and appeals
Taxation
Taxpayer compliance
Online Access:Get full text
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Summary:The Commissioner has broad powers and duties described as the general power of administration. These derive from statute, but they involve many things, consistent with efficiently gathering the revenue. What is the scope of the revenue authority's ability to make practical decisions when managing the revenue? This article discusses the question in the context of tax legislation, which is expressed in words; and this is against the twin backdrops of uncertainty and of limited resources. The article also explores the scope of the Commissioner's powers, including claims about the so-called power of general administration, attempts to force particular action by an official, attempts to restrain particular action by an official, settlement negotiations before and after assessment, place of the revenue in our modified Westminster systems of governments, and the true scope of this power.
ISSN:1329-1203