OMB Confirms Agencies Required to Disclose Earmarks, Declines to Enforce

The White House Office of Management and Budget (“OMB”) has confirmed that all executive branch agencies are required to disclose attempts by congressional and other outside force to influence the merit-based decision-making process for federal spending.  These efforts to earmark federal spending must be disclosed on agency websites within thirty […]

Cause of Action Institute Representing TABOR Foundation in Suit Challenging Colorado Hospital Provider Tax

Colorado’s Constitution requires that the state get consent from the people before raising taxes.

2016-2018 FOIA Advisory Committee Issues Final Report

The 2016-2018 iteration of the federal Freedom of Information Act (FOIA) Advisory Committee, of which I was a member, has just issued its final report and recommendations.  The report takes the form of recommendations to the Archivist of the United States about how to improve the administration of the FOIA.  […]

Oversight Victory: Tax Regulations Now Subject to OMB Review

In a major win for oversight and constitutional governance, the White House Office of Management and Budget (“OMB”) and the Department of the Treasury have scrapped a decades-old agreement that exempted many IRS tax regulations from independent review and oversight.  In its place, the agencies have set up a new […]

Sixth Circuit Should Follow Supreme Court’s Precedent and Recognize Limits of Anti-Injunction Act

Today, Cause of Action Institute filed an amicus brief in CIC Services, Inc. v. IRS in the U.S. Court of Appeals for the Sixth Circuit.  At issue in the case is whether the Anti-Injunction Act prohibits courts from reviewing whether the IRS complied with the Administrative Procedure Act (“APA”) when […]

IRS Seeks to Halt Fifth Circuit Appeal of Controversial Inversion Rule, Submits Final Rule for White House OMB Review

In January, Cause of Action Institute released a report highlighting IRS exemptions from various regulatory oversight mechanisms.  This report kicked off a flurry of activity, and Treasury and OMB are now in talks about whether and how the IRS should continue to be functionally exempt from White House review of […]

Treasury and OMB are Reconsidering IRS Oversight Exemption

I’ve been writing about the series of self-created exemptions the Internal Revenue Service (“IRS”) has been using to evade oversight of its rulemakings.  One of those exemptions is tied to White House review pursuant to Executive Order 12,866 at the Office of Information and Regulatory Affairs.  Today, for the first […]