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Bullock v. IRS

401 F. Supp. 3d 1144 (2019)

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Bullock v. IRS

United States District Court for the District of Montana

401 F. Supp. 3d 1144 (2019)

Facts

Section 6033 of the Internal Revenue Code required tax-exempt organizations to file annual information with the Internal Revenue Service (IRS) (defendant), including the names and addresses of people who had donated $5,000 or more to the organization that year. The IRS shared the donor information with state governments, who used the information to ensure that the organizations were following state laws. In 2018 the IRS promulgated Revenue Procedure 2018-38 (the revenue procedure), which eliminated the requirement that tax-exempt organizations report information about their donors. New Jersey and Montana (the states) (plaintiffs) challenged the revenue procedure, arguing that the IRS violated the rulemaking requirements of the Administrative Procedure Act (APA) by not providing a notice-and-comment period before enacting the procedure. The IRS filed a motion to dismiss, arguing that the states lacked standing to bring their claim.

Rule of Law

Issue

Holding and Reasoning (Morris, J.)

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