Time to Prune the Flora - Procedural Due Process, The Full Payment Rule and Assessable Penalties: Larson v. United States

11 Wm. & Mary Bus. L. Rev. 127 (2019)

Pace University Research Paper

45 Pages Posted: 24 Feb 2020 Last revised: 3 Mar 2020

Date Written: 2019

Abstract

In Larson v. United States, the Second Circuit Court of Appeals rejected the opportunity to limit the scope of the Flora “full payment” rule when its strict application in the instant case foreclosed judicial review of the underlying tax controversy. As a result, the decision rubberstamped the IRS’s imposition of assessable penalties without any meaningful judicial review of those actions.

The Article argues that the court’s decision to blindly apply the full payment rule, without considering any form of a hardship exception, effectively denied John Larson his right to due process of law as guaranteed by the Fifth Amendment to the United States Constitution.

Keywords: Taxation, Constitutional Law, Procedural Due Process, IRS

Suggested Citation

Colella, Frank G., Time to Prune the Flora - Procedural Due Process, The Full Payment Rule and Assessable Penalties: Larson v. United States (2019). 11 Wm. & Mary Bus. L. Rev. 127 (2019), Pace University Research Paper, Available at SSRN: https://ssrn.com/abstract=3539518 or http://dx.doi.org/10.2139/ssrn.3539518

Frank G. Colella (Contact Author)

Pace University ( email )

One Pace Plaza
New York, NY 10038-1502
United States

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