The Internal Revenue Code (the “Code”) contains over one hundred different civil penalties for various acts or failures to act. For example, Section 6707A requires taxpayers, in certain instances, to ...
Enacted in 1946, the Administrative Procedure Act (APA) has provided a lasting framework for federal agency rulemaking and adjudication, as well as establishing the power of the federal courts to ...
The Administrative Procedure Act (APA), a foundation in U.S. Patent and Trademark Office (USPTO) examination and post grant proceedings, in patent and trademark federal court cases and in ...
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