Federal Agency Compliance Act: Hearing Before the Subcommittee on Commercial and Administrative Law of the Committee on the Judiciary, House of Representatives, One Hundred Fifth Congress, First Session, on H.R. 1544 ... May 22, 1997U.S. Government Printing Office, 1997 - 106 pages |
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Common terms and phrases
11th Cir 8th Cir acquiescence ruling action on decision adjudication administrative law judges agency's ALJ's Allsup American Bar Association appellate court appellate decision apply Associate Chief Counsel attorney believe benefits bill Bowen cence Chairman circuit court decisions claimants class action COENEN Commissioner conflict Congress court of appeals Courts Study Committee deci decided decisionmakers Department of Justice determined disability claims district court Federal Courts Study Field Service follow FRIED GEKAS hearing Heckler initial Internal Revenue Bulletin Internal Revenue Service interpretation intracircuit nonacquiescence issue an acquiescence JACKSON LEE Judge ANDERSON judicial circuit Judicial Conference legal issue legislation litigation NADLER Office opinion PICKERING policy of nonacquiescence position practice prepared statement PRESTON problem proposed question recommendation regulations relitigation Rex Lee Senate sion Social Security Administration Social Security disability Solicitor SSA's stare decisis statute subcommittee Sullivan Supreme Court review Tax Court taxpayers Thank tion United
Popular passages
Page 44 - Government in such cases would substantially thwart the development of important questions of law by freezing the first final decision rendered on a particular legal issue...
Page 29 - The purpose of the Internal Revenue Service is to collect the proper amount of tax revenue at the least cost; serve the public by continually improving the quality of our products and services; and perform in a manner warranting the highest degree of public confidence in our integrity, efficiency and fairness.
Page 14 - Columbia), within any circuit or district, respectively, wherein the unfair labor practice in question occurred or wherein such person resides or transacts business, for the enforcement of such order and for appropriate temporary relief or restraining order...
Page 29 - Tax policy for raising revenue is determined by Congress. With this in mind, it is the duty of the Service to carry out that policy by correctly applying the laws enacted by Congress ; to determine the reasonable meaning of various Code provisions in light of the Congressional purpose in enacting them ; and to perform this work in a fair and impartial manner, with neither a government nor a taxpayer point of view.
Page 29 - ... protecting the revenue." The revenue is properly protected only when we ascertain and apply the true meaning of the statute. The Service also has the responsibility of applying and administering the law in a reasonable, practical manner. Issues should only be raised by examining officers when they have merit, never arbitrarily or for trading purposes. At the same time, the examining officer should never hesitate to raise a meritorious issue. It is also important that care be exercised not to...
Page 14 - Any person aggrieved by a final order of the Board granting or denying in whole or in part the relief sought may obtain a review of such order in any...
Page 76 - Chevron USA Inc. v Natural Resources Defense Council, Inc., 467 US 837, 842-843, 81 L Ed 2d 694, 104 S Ct 2778 (1984).
Page 44 - Secretary from asking an appellate court to reconsider the particular holding in light of experience or changed circumstances, including contrary holdings by other courts of appeals. * * * In sum, [the bill] has serious adverse implications for the conduct of the government's litigation in the Social Security context." 130 Cong. Rec. 25,977 (1984). As these and other concerns expressed by the Solicitor General with respect to legislation on nonacquiescence remain valid today, I am providing a copy...
Page 48 - ... having met, after full and free conference, have agreed to recommend and do recommend to their respective Houses this report, signed by all of the conferees. The Presiding Officer. Without objection, the Senate will proceed to the consideration of the conference report. [The conference report is printed in the House proceedings of the Record of May 24, 1979.) Mr.
Page 29 - Code provisions in light of the congressional purpose in enacting them; and to perform this work in a fair and impartial manner, with neither a government nor a taxpayer point of view. At the heart of administration is interpretation of the Code. It is the responsibility of each person in the Service, charged with the duty of interpreting the law, to try to find the true meaning of the statutory provision and not to adopt a strained construction in the belief that he or she is "protecting the revenue.