02/13/2013
https://congress.gov...
"I do share Senator Heitkamp's concern on this that the more that we go outside the structure and the system, the more exposed that we are and the more exposed the taxpayer is to some sort of litigatio..."
"Right. And so you are thinking there are 2,500 or so that are going through the process."
"So either way it is a really bad situation for them."
"Today we are going to look at several issues surrounding administrative law judges (ALJs), their independence, and the importance of due process as provided by the Administrative Procedures Act (APA)."