Agency Rulemaking

Agency Rulemaking

The nature and scope of administrative rulemaking is a topic for ongoing debate. One of the main functions of administrative agencies is to create regulations. Over the past several decades, the volume of the Code of Federal Regulations far surpasses the laws passed by Congress. How are these agencies accountable to the American public? What are tradeoffs for relying on agency expertise instead of Congressional legislating? This series discusses how agency rulemaking works in practice: the scope of agencies' authority to write regulations, core processes of agency rulemaking (notice and comment rulemaking), the review and scrutiny that rules are subject to, and how agency rulemaking fits in with the democratic process.

  

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4 of 11: The Internal Revenue Service: The Origin Story [No. 86]

When and why did Congress create the Internal Revenue Service? Professor Kristin Hickman gives a brief history of the origins of the IRS, dating back to the Civil War. New internal taxes were required to fund the war and a bureaucracy was created t ... When and why did Congress create the Internal Revenue Service?

Professor Kristin Hickman gives a brief history of the origins of the IRS, dating back to the Civil War. New internal taxes were required to fund the war and a bureaucracy was created to administer them. Professor Hickman explains that the power of the IRS grew gradually over time, mirroring the growth of other federal agencies in the mid to late twentieth century.

Professor Kristin E. Hickman is a Distinguished McKnight University Professor and Harlan Albert Rogers Professor in Law at the University of Minnesota Law School.

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As always, the Federalist Society takes no position on particular legal or public policy issues; all expressions of opinion are those of the speaker.

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