COMPAMIR
High-Purity Fact Pipeline
© 2026 COMPAMIR | Verified Intelligence
High-Purity Fact Pipeline
US District Court for the District of Columbia, Internal Revenue Service (IRS)
United States
June 9, 2026
Verified: June 9, 2026
"The US District Court for the District of Columbia ruled that the IRS acted in an 'arbitrary and capricious' manner regarding the 5% safe harbor method for wind and solar projects. The court vacated Notice 2025-42 nationwide, citing a lack of reasoned explanation for the policy change. Legal experts suggest developers may remain cautious due to the potential for an appeal by the government."
Author: Dwight Waldo
This book provides a foundational understanding of the tension between administrative agencies like the IRS and the judiciary, which is central to the court's ruling that the agency's action was 'arbitrary and capricious' under the Administrative Procedure Act.
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