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United States of America Vs Theron C Lynd, Registrar of  Form

United States of America Vs Theron C Lynd, Registrar of Form

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I don't think it's fair to say that Congress is especially deferential to the Internal Revenue  Service or the Department of Treasury. Congress revisits the tax laws more often perhaps than   Congress revisits other regulatory statutes.  Congress has a somewhat unique body of tax   expertise in the form of the joint committee on  taxation, which advises Congress with respect to   tax policy, and is fairly unique as an institution  within Congress for that special expertise.   There's no question that Treasury and the IRS and  members of the joint committee staff coordinate   with one another, talk with one another. And so,  to the extent that Treasury or the IRS want to be   sure that Congress is aware of their preferences  or their concerns or their suggestions,   certainly the existence of the joint committee on  taxation helps facilitate those communications.   But that's not the same thing as giving any sort  of special we

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