Reading Room Document
Proposed Tax Assessment Against the United States Postal Service
The document discusses a dispute between the IRS and the Postal Service regarding the proper computation of a 5 percent tax imposed on the transportation of property by air. The conclusion reached is that the dispute is not justiciable, as it involves an interagency disagreement over the allocation of funds and does not concern any adverse private person. The document also presents questions about the available remedies to resolve the dispute, the proper computation of the tax, and the administrative steps needed to bring the matter into a litigating posture. It also references previous court cases and opinions to support the conclusion that the dispute is not suitable for judicial resolution.
The OLC's Opinions
Opinions published by the OLC, including those released in response to our FOIA lawsuit