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ANDREW M. GROSSMAN, CATO INSTITUTE Faulting the IRS for attempting to “unilaterally expand its authority,” the D.C. Circuit today affirmed a district court decision tossing out the agency’s tax-preparer licensing program. Under the program, all paid tax-return preparers, hitherto unregulated, were required to pass a certification exam, pay annual fees...
ANDREW GROSSMAN, HERITAGE FOUNDATION Testimony before the Subcommittee on the Courts, Commercial and Administrative Law, Committee on the Judiciary, United States House of Representatives February 3, 2012 Andrew M. Grossman Visiting Legal Fellow The Heritage Foundation As a policy device, government by consent decree serves no necessary end. It opens the door to unforeseeable mischief; it degrades the...
Andrew Grossmn, Heritage Foundation, Constitutional Law Abstract: A clause of the Fourteenth Amendment to the United States Constitution provides, “The validity of the public debt of the United States…shall not be questioned.” Far from authorizing the President to incur more debt—a power vested solely in Congress—this clause bars Congress from...