The Internal Revenue Service has the authority to require taxpayers and some third parties to submit certain records about “reportable transactions.” CIC Services, LLC v. Internal Revenue Serv. at 249. The Internal Revenue Service also defines what...
ADMINISTRATIVE PROCEDURES ACT
(LIIBULLETIN preview)
In 2010, Congress passed the Patient Protection and Affordable Care Act (“ACA”), which included the Women’s Health Amendment mandating that insurance issuers cover women’s preventive health care. Pennsylvania v. President U.S. at 555. The Health...