From our private database of 46,400+ case briefs, written and edited by humans—never with AI.
Senate Report No. 94-938
United States Senate
94th Cong. 2d Sess. 585-591 (1976)
- Written by Daniel Clark, JD
Facts
Taxpayers had limited options to contest the denial or withdrawal of tax-exempt status from the Internal Revenue Service (IRS). Generally, the way to seek judicial review of an IRS denial was to flaunt the IRS’s ruling, be assessed a tax deficiency by the IRS, and then challenge the deficiency in court and argue that the deficiency was attributable to an erroneous determination that the plaintiff was taxable. Congress enacted § 7428 of the Internal Revenue Code (code) to make it easier for organizations to seek review of the IRS’s determinations as to the organizations’ tax-exempt statuses. The Senate Finance Committee issued a report explaining § 7428.
Rule of Law
Issue
Holding and Reasoning ()
What to do next…
Here's why 830,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,400 briefs, keyed to 994 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
