Appointments Clause Argument Against IRS Appeals Office Fails

A taxpayer seeking to erase his debt has standing to bring an appointments clause challenge to the legitimacy of lower-level officers of the IRS Independent Office of Appeals but doesn’t succeed on the merits, the US Tax Court held Wednesday.

Charlton Tooke III has standing to argue that officers and team managers should have been appointed by the president and confirmed by the Senate in accordance with the US Constitution because of their direct connection to his collection due process case, Judge Courtney D. Jones wrote.

However, Tooke failed on the merits of his appointments clause argument because those officials ...