Final agency action case in D.C. Circuit

A general rule of standing in challenges to administrative actions is that the agency action be "final". There are a few exceptions, mostly where further proceedings would be useless. While many cases argue over the meaning of "final", plaintiffs in a case heard yesterday by the D.C. Circuit en banc assert that they have standing without final agency action because the procedure is unduly burdensome (but not useless), and a split panel has already agreed with them. Mike Scarcella posted this story on The BLT: The Blog of the Legal Times, "Full D.C. Circuit Digs Into IRS Tax Dispute".

Typically, the appeals court hears disputes after there has been “final” agency action. There’s no such agency determination in this case.

Chief Judge David Sentelle questioned whether a ruling in favor of the plaintiffs would open the door to other litigation challenging agency procedure. “That’s a precedent that could have grave implications for the court,” Sentelle said. “We don’t just have the IRS. We have all of the agencies.”

The citation for the panel decision is Cohen v. U.S., 578 F.3d 1 (D.C. Cir., 2009). EMM