March 14, 2013
Erika Kelton in Tax Analysts , 3/14/13.
Kelton told Tax Analysts that the Insinga order is important because “the Tax Court shows it is open to a more common sense approach than the IRS has often been willing to take — i.e., considering whether there is a “de facto” rejection, rather than simply a formal “technical” rejection.” Also, the possibility of jurisdiction under the APA is encouraging because “that could be very helpful for future challenges to agency delay and inaction,” she said.
“Tax Court Scrutinizes Whistleblower Office’s Delayed Decision.”