2022-06-05
Continuing our series on Famous Tax Quotes (quotes from court opinions and rulings with language that is colorful or that concisely states an important tax principle) today's tax quote is from a recent Sixth Circuit case holding that IRS Notice 2007-83 must be set aside because it did not satisfy the notice-and-comment procedures under the Administrative Procedure Act. The court stated:
If individuals must turn square corners when they deal with the government, * * * it cannot be too much to expect the government to turn square corners when it deals with them. [internal quotation marks omitted]
Mann Construction, Inc. v. U.S., 27 F.4th 1138 (6th Circuit 2022)
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