Church of Scientology of California v. United States of America and Sandra Baker, Revenue Officer

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that “an administrative agency is required to adhere to its own internal operating procedures” and analyzing, in this framework, an Internal Revenue Service (“IRS”) policy statement in the Policies of the IRS Handbook
• upholding denial of injunction based on lack of subject matter jurisdiction
• “Pursuant to the Accardi doctrine, an administrative agency is required to adhere to its own internal operating procedures.”
• “Pursuant to the Accardi doctrine, an administrative 21 agency is required to adhere to its own internal operating procedures.”
• “Pursuant to the Accardi doctrine, an administrative agency is required to adhere to its 1 own internal operating procedures.”
• “Pursuant to the Accardi doctrine, an administrative 1 agency is required to adhere to its own internal operating procedures.”

Source: CourtListener parenthetical corpus (CC0).