The tax-relief industry loves to make IRS problems sound impossible without them. They're not. I'm Darrin Mish. I've been representing taxpayers before the IRS for 32 years. Let me explain how this actually works.
The constitutionality of the power of the President to remove Tax Court judges for legitimate reasons is the basis for the court case of Kuretski v. Commissioner, which the Supreme Court decline to grant certification for on May 18. The underlying issue relates to whether that power is a violation of the separation-of-powers act within the U.S. Constitution.
Specifically, one clause, 7443(f), served as the main issue, with lawyers from a Miami law firm filing seven motions (all the same) in different Tax Court dockets in order to try and have the clause declared unconstitutional. In addition, the motion had wanted all Tax Court judges to be recused until any judgment on the constitutionality was rendered. The main goal was to split the circuit court decision.
Instead, the circuit court in the District of Columbia ruled that inter-branch removal power was allowed, since the Executive Branch has both the President and Tax Court within it. The issue of constitutionality was not ruled on since the court had stated that the plaintiff had brought up the issue too late.
On June 2, the IRS issued responses in three of the motions that agreed with the conclusion of the circuit court.
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