Lack of Authority

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Dasham Carriers Inc. v. Gerlach: Allowing an Appeal for Reasons Not Argued by Appellant

What happens when appellate judges know an appeal should be allowed but counsel have not argued the proper basis to do so? The Ontario Court of Appeal faced this issue in Dasham Carriers Inc. v. Gerlach. The case concerned...more

District Court Holds IRS Lacks Authority to Issue and Enforce Tax Return Preparer Regulations

On January 18, 2013, the District Court for the District of Columbia held that the Internal Revenue Service lacked the authority to issue and enforce the tax return preparer regulations that it issued in 2011 and permanently...more

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