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Due Process › Administrative Procedure › Administrative Appeals

Ogletree, Deakins, Nash, Smoak & Stewart,...

Supreme Court Says Alabama’s Exhaustion of State Processes Rule Unlawfully Blocked Due Process Claims

Ogletree, Deakins, Nash, Smoak & Stewart,... on

On February 21, 2025, the Supreme Court of the United States ruled that an Alabama rule requiring claimants to first exhaust the state administrative appeals process before bringing due process claims over delays in their...more

White & Case LLP

Taxpayer First Act and the Independent Office of Appeals

White & Case LLP on

The Taxpayer First Act of 2019 ("TFA")1 has passed both chambers of Congress and will likely soon be signed into law by the President. The bill has a wide range of provisions affecting and modernizing the Internal Revenue...more

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