- 36 -
essentially unchanged since the APA’s enactment, provide a
stricter scope of review of the Commissioner’s determinations
than would obtain under APA review procedures. Consequently,
pursuant to APA section 559, the APA does not limit or repeal
“additional requirements” arising from this Court’s de novo
review procedures.
The legislative history of the APA confirms this
understanding. See S. Comm. on the Judiciary, 79th Cong., 1st
Sess., Administrative Procedure Act (Comm. Print 1945), reprinted
in Administrative Procedure Act Legislative History, 1944-46, at
22 (1946) (stating that there are exempted from APA formal
adjudication requirements matters that are subject to de novo
review of facts and law such “as the tax functions of the Bureau
of Internal Revenue (which are triable de novo in The Tax
Court)”); S. Rept. 752, 79th Cong., 1st Sess. (1945), reprinted
in Administrative Procedure Act Legislative History, 1944-46, at
214 (1946) (explaining that pursuant to APA provisions governing
the scope of judicial review, courts establish facts de novo
4(...continued)
any questions relating to his tax liability which may
be necessary to a correct determination of the
deficiency. To say that the taxpayer who brings his
case before the Board is limited to questions presented
before the Commissioner, and that the Board in its
determination of the case is restricted to a decision
of issues raised in the Internal Revenue Bureau would
be to deny the taxpayer a full and complete hearing and
an open and neutral consideration of his case. [Barry
v. Commissioner, 1 B.T.A. 156, 157 (1924).]
Page: Previous 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 NextLast modified: May 25, 2011