Rimma Tsvasman (J.D. 2011, Brooklyn) has published Note, No More Excuses: A Case for the IRS’s Full Compliance with the Administrative Procedure Act, 76 Brook. L. Rev. 837 (2011). Here is part of the Introduction:

This note will discuss Cohen v. United States, as well as other factors and developments that support the case for the IRS’s full compliance with the APA. Part I of this note describes the APA, its purpose, and some relevant provisions. Part II discusses the IRS, its rulemaking procedures, and its lack of compliance with the APA. Part III discusses the various reasons why it is in the IRS’s best interests to comply with the APA: (a) Cohen v. United States might have opened the door for greater judicial review of IRS rulemaking, increasing the chances of a rule being invalidated; (b) compliance will help ensure deference in court proceedings, thereby saving the IRS the time and money it would have to spend defending reasons for a rule’s receiving deference from the courts; (c) it supports the IRS’s mission to focus on the taxpayers and will thus help the IRS meet its tax gap reduction goals in an efficient way; and (d) it upholds the integrity of the rule of law by supporting a democratic legislative process, thereby protecting taxpayer interests and increasing their confidence in the system. Part IV concludes the note by recognizing that, although it is not certain that courts will expand their judicial review of IRS rulemaking, it is clear that there are many other factors supporting the case for the IRS’s full compliance with the APA.