Tax Notes Quotes Christopher Rizek on Brett Kavanaugh's Potential Impact on the Legal Tax Community

The elevation of Brett Kavanaugh to the Supreme Court could herald the start of a new and unsettling epoch for the IRS and a tax community yearning for legal and regulatory certainty.

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Kavanaugh's commitment to statutory construction and separation of powers was demonstrated for many by his opinion in Loving v. IRS, 742 F.3d 1013 (Doc 2014-3158) (D.C. Cir. 2014), which invalidated the tax agency's registered tax return preparer program fees for lack of statutory authority.

The IRS "is going to have its feet held to the fire" if Kavanaugh's ruling in Loving is any indication of his judicial temperament, said Christopher S. Rizek of Caplin & Drysdale, Chtd.

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Excerpt taken from the article “Meticulous, Maybe Disruptive Kavanaugh Intrigues Tax Bar,” by William Hoffman for Tax Notes.