Plain meaning
Legal principles requiring fair decision-making procedures in appropriate administrative contexts.
Also called
natural justice
Key points
- Legal principles requiring fair decision-making procedures in appropriate administrative contexts.
- The exact result depends on the statute, program terms, administrative guidance, or court decision that applies.
- The concept can affect compliance obligations, eligibility, payment timing, or the economic effect of a policy measure.
- Procedural fairness can matter in tax administration, audits, discretionary decisions, and litigation involving government conduct.
Why it comes up
Procedural fairness can matter in tax administration, audits, discretionary decisions, and litigation involving government conduct. It can affect how tax rules are enacted, interpreted, enforced, challenged, or reported to the public.