Opinion ID: 3062214
Heading Depth: 2
Heading Rank: 3

Heading: The Meaning of “Administrative Steps”

Text: Though the statute creates a mandatory obligation, we must consider whether that obligation involves an “administrative step” under Powell. As discussed above, the Powell Court held that a prima facie case requires the IRS to show that it followed the “administrative steps required by [the Internal Revenue Code].” United States v. Powell, 379 U.S. 48, 57-58 (1964). We know the 23-day notice requirement is mandatory, but is it an “administrative step” under Powell? We conclude that it is. In Powell, the Supreme Court did not define the term “administrative step.” Thus, we start with the common meaning of the term. The term is broad, defined in one leading dictionary as “[p]ertaining to, or dealing with, the conduct or management of affairs.” I The Oxford English Dictionary 163 (2d ed. 1989). The government acknowledges that the 23-day notice provision is “a procedural requirement for the issuance of an 7 administrative summons.” Appellee Br. (W.D. Okla. appeal) at 39.3 This requirement is not only “procedural,” but also “administrative.” See United States v. MacKay, 608 F.2d 830, 833-34 (10th Cir. 1979).4 The IRS elsewhere characterizes the notice defect as a mere “technical default.” Appellee Br. (W.D. Okla. appeal) at 24 n.8. This characterization, if accurate, is immaterial. Even if the IRS’s delay constituted a “technical default,” the question would be whether the “technical” notice requirement involves an “administrative” requirement. The meaning of the term “administrative” is broad and would include precisely this sort of “technical” requirement.