Argument Over Furlough of National Taxpayer Advocate Set for June 2 Before the Federal Circuit

Between 1976 and 2013, there were 18 shutdowns of the Federal Government due to spending gaps – an average of almost one shutdown every two years. These shutdowns lasted between 1 and 21 days. As a result of the most recent federal government shutdown in October of 2013, a case has arisen that seeks to establish lines of authority within the IRS impacting tax procedure. During that shutdown, the Commissioner furloughed the National Taxpayer Advocate (NTA) and all of her staff. It also furlough...