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Americans For Prosperity Americans for Prosperity (AFP) and Americans for Prosperity Foundation (AFP Foundation) are committed to educating citizens about economic policy and mobilizing those citizens as advocates in the public policy process. AFP is an organization of grassroots leaders who engage citizens in the name of limited government and free markets on the local, state and federal levels. The grassroots members of AFP advocate for public policies that champion the principles of entrepreneurship and fiscal and regulatory restraint.

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AFP and CoA urge the Supreme Court to take case*reviewing*Brand X*deference*doctrine*

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Unread 11.05.19, 12:34 PM
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AFP and CoA urge the Supreme Court to take case*reviewing*Brand X*deference*doctrine*

11.04.19 02:25 PM

Do unelected government bureaucrats have the power to override a federal court ruling? The answer*should*be “no.” But the Baldwin family found out the hard way that, in some cases, the answer is “yes.” Americans for Prosperity and Cause of Action Institute have*filed an amicus*brief*in the U.S. Supreme Court, urging them to hear the case. The Baldwins’ story deserves to be heard*so people like them don’t fall victim to the same bureaucracy. Meet the Baldwins Some Americans may scramble on Tax Day to meet the filing deadline and avoid IRS penalties. But in 2005, the Baldwins sought their tax returns four months in advance. Back then, people could file their taxes using*regular U.S. mail — a method backed by the controlling federal court case law and the centuries-old common-law mailbox rule. But months later, the IRS issued a regulation claiming to overrule the courts and change the common law to require the use of registered or certified mail.*Suddenly, regular U.S. mail was an unacceptable method of filing your taxes. So, what about the Baldwins? They had already sent their tax documents*before*the rule change. And, like many law-abiding Americans, the family had overpaid their income taxes and were owed a significant return. […]

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