Caroline D. Ciraolo participated in a panel titled "Evolving Constraints On Tax Administration At The IRS" at the 2018 ABA Taxation Section Midyear Meeting in San Diego, CA

The IRS and Treasury Department have faced increasing budget and legal constraints over the past few years. Treasury is also experiencing limits on its rulemaking, both from the current Presidential Administration and from courts applying administrative law, such as with respect to the anti-inversion regulations. IRS budget constraints and workforce decreases started around 2011, and the IRS’s image has suffered following a 2013 report from the Treasury Inspector General for Tax Administration (TIGTA) on the IRS’s review of applications for determination of tax-exempt status.

A 2017 TIGTA report revisited that issue in a balanced way, but where does it leave the IRS? This panel looked at how we got here, what it means, and what the ideal environment for tax administration looks like. The panelists discussed the recent cases of Altera and Chamber of Commerce and assess how the IRS, taxpayers, and counsel should proceed given the ever-evolving constraints on tax administration.