The Color of Law

The Color of Law

by

Richard Rothstein

The United States Internal Revenue Service, the government agency responsible for implementing tax laws and collecting taxes. In Chapter Seven, Rothstein notes how the IRS has supported the tax-exempt status of segregationist organizations including “churches, hospitals, universities, neighborhood associations, and other groups,” even though it is legally required to deny this “tax favoritism [to] discriminatory organizations.”
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IRS Term Timeline in The Color of Law

The timeline below shows where the term IRS appears in The Color of Law. The colored dots and icons indicate which themes are associated with that appearance.
Chapter 7: IRS Support and Compliant Regulators
De Jure vs. De Facto Segregation Theme Icon
Rothstein notes that the IRS contributed to the segregation of American cities by selectively “grant[ing] tax-exempt status to churches, hospitals,... (full context)
De Jure vs. De Facto Segregation Theme Icon
Racism, Profit, and Political Gain Theme Icon
Separation of Powers, Legal Activism, and Minority Rights Theme Icon
In Part I, Rothstein explains that the IRS has almost always failed to meet its “obligation to withhold tax favoritism from discriminatory organizations.”... (full context)