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The Tax Code has long provided a specific statutory
framework for reviewing deficiency determinations of the Internal
Revenue Service. Section 6015 is part and parcel of this
statutory framework. This Court’s de novo review procedures
emanate from this statutory framework. Accordingly, the APA
judicial review procedures do not supplant this Court’s
longstanding de novo review procedures in cases arising under
section 6015.
Moreover, the fact that section 6015 postdates the APA does
not render the APA judicial review procedures applicable here.
APA section 559 provides that the APA does “not limit or repeal
additional requirements imposed by statute or otherwise
recognized by law.” 5 U.S.C. sec. 559 (2000). When the APA was
enacted in 1946, this Court’s de novo procedures for reviewing
IRS functions were well established and “recognized by law”
2(...continued)
shall be maintained in any court by any person”. This provision
is “part of a specific statutory framework intended by Congress
as limitations not negated by the APA.” Fostvedt v. United
States, 978 F.2d 1201, 1204 (10th Cir. 1992); see McCarty v.
United States, 929 F.2d 1085, 1088 (5th Cir. 1991) (precluding
relief under the APA because sec. 7421 is a specific statute that
bars the requested relief); Lonsdale v. United States, 919 F.2d
1440, 1444 (10th Cir. 1990) (“Congress has provided express
methods by which proposed deficiencies, assessments, or
collections of taxes may be challenged, and express prohibition
in the Anti-Injunction Act, 26 U.S.C. � 7421(a) against suits
brought for the purpose of restraining the assessment or
collection of any tax except in the prescribed manner.”); cf. 5
U.S.C. sec. 702 (2000) (“Nothing herein * * * confers authority
to grant relief if any other statute that grants consent to suit
expressly or impliedly forbids the relief which is sought.”).
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