A Taxing Blog argues that the IRS’ proposal to treat single dads applying for the Earned Income Tax Credit with more scrutiny than single moms is likely unconstitutional, even though doing so is almost certainly logical.

(Hat tip: Eugene Volokh)

FILED UNDER: Law and the Courts,
James Joyner
About James Joyner
James Joyner is Professor and Department Head of Security Studies at Marine Corps University's Command and Staff College and a nonresident senior fellow at the Scowcroft Center for Strategy and Security at the Atlantic Council. He's a former Army officer and Desert Storm vet. Views expressed here are his own. Follow James on Twitter @DrJJoyner.


  1. MommaBear says:

    Are IRS Audit procedures subject to judicial review as a matter of course? If so, there ought to be a whole busload of them waiting at the entrance to the courts. Since a great many IRS items are handled in a special tax judiciary, anyway, it should be interesting to see what, if anything happens.

  2. James Joyner says:

    This is outside my area of expertise, but I’ll take a stab at it: The issue in question is a published rule which, presumably, would have to be set forth in the Federal Register and all that. Claims based on routine decisions made by individual auditors, like any other bureaucratic process, would usually require exhausting all of one’s administrative appeals and then getting a hearing before the US Tax Court.