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The Center for the Administration of Taxes (“CFAT”) is a non-profit organization dedicated to ensuring that taxpayers and other parties are treated fairly by the IRS and by state and local taxing agencies in the administration of the tax laws. As part of its efforts to ensure that the tax laws are administered in a fair manner, CFAT files friend of the court (amicus curiae) briefs in court cases which affect the administration of the tax laws.

CFAT has filed amicus curiae briefs in cases such as National Federation of Independent Business v. Sibelius, 132 S.Ct. 2566 (2012), the Supreme Court case dealing with the whether the Affordable Care Act was constitutional and with the tax Anti-Injunction Act, Lantz v. Commissioner, 607 F.3d 479 (7th Cir. 2010), which addressed the validity of regulations issued by the IRS under the “innocent spouse” provisions of the Internal Revenue Code, and Wilson v. Commissioner, Case No. 10-72754, another case involving the “innocent spouse” provisions which is pending in the Ninth Circuit Court of Appeals. CFAT has also filed amicus curiae briefs in several Tax Court cases and will continue to file amicus curiae briefs in federal and state court cases the outcome of which may affect the administration of the tax laws.

In the future, CFAT anticipates commenting on proposed regulations and other administrative guidance issued by the IRS and state taxing agencies which affect the administration of the tax laws. CFAT also anticipates engaging in studies and issuing reports on various topics involving the administration of the tax laws and also anticipates holding educational seminars for tax professionals and the public.

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