Tax Administrative Law

Tax Administrative Law is a branch of administrative law that deals with the rules and procedures governing tax collection, assessment, and enforcement by government agencies, such as the Internal Revenue Service (IRS) in the U.S. It ensures that tax laws are applied fairly and consistently, providing a framework for taxpayers to challenge decisions, seek appeals, and understand their rights and responsibilities. This area of law aims to protect taxpayers while allowing the government to efficiently collect revenue needed for public services. It encompasses processes like audits, appeals, and penalties related to tax matters.