[P-Marlowe]

The IRS will ignore this ruling. They are above the law.

[Enterprise]

I'm sure the IRS doesn't like this ruling, but they can't ignore it. If a taxpayer wants to challenge an "enforcement action" or a summons because it appears to be "retaliatory," the option of the IRS is to not show up in court.

I am hopeful that this will give conservatives groups a little more ability to stave off unfair audits and other "enforcement actions."