[mbarker12474]

But what if judge simply “thought it was a good idea” or that the IRS “didin’t give a good enough reason” or “Trump didn’t wash his hands after going pee-pee.”

[FtrPilot]

Note, federal rules are created and changed by unelected bureaucrats. Federal laws which authorize a federal department to create or change rules will also specify public notice requirements, such as time frame and where the notice is to be published in the federal register.

So, this situation is binary...the IRS did or didn't comply with the public notice requirement. If they did, then proving it is a simple matter of showing the date it was published in the federal register. If they didn't, then the judge made the correct ruling.

IMHO, even an obama judge would have a difficult time ruling against the IRS if they gave proper public notice.