administrative, agency, litigation, tax, due process, rights


With the growth of courtroom litigation, it has become necessary for congress to look to administrative agencies to act in an adjudicative nature. In expanding the role of administrative agencies for efficiency and economic concerns, it is particularly important to still consider the due process rights of citizens. This article addresses the need to balance the procedural due process rights of individuals with the use of administrative agencies to eliminate or at the very least reduce excessive litigation.



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