Can the White House’s decision to process tax refunds during the shutdown be challenged in court? Maybe. A few *tentative* thoughts (thread) 1/
The decision means IRS employees will be asked to work w/out pay to process the refunds. An employee might sue under the Administrative Procedure Act, challenging the IRS’s refund processing as “agency action … not in accordance w/law” (the “law” being the Antideficiency Act) 2/
Being asked to work w/out pay seems like it should be enough for Article III standing. I'm not spotting other obvious barriers to APA lawsuit, but welcome others' thoughts 3/
More of a bank-shot would be for taxpayers to challenge on grounds that they’re financially injured by the decision. If IRS takes >45 days from 4/15 to process refund, it pays interest at a better rate than banks offer (fed short-term + 3%) (see IRC §§ 6611, 6621) 4/
So a taxpayer whose refund is accelerated arguably suffers a cognizable financial injury that could support an APA claim (though this seems more doubtful than the hypothetical IRS employee action) 5/
Why would anyone other than an Antideficiency Act stickler *want* to challenge processing of refunds? A potential response is that the decision to process (prob’ly illegal) refunds is a way to circumvent the constitutional rule that Congress, not Executive, appropriates $$$ 6/
The violation of the Antideficiency Act allows the Trump administration to hold out on compromising w/Congress, potentially prolonging the shutdown – & the human suffering that comes w/it – for even longer 7/
House might have legislative standing to challenge the processing of refunds on the theory that White House action negates lawmakers’ vote on appropriations, but the optics/politics are such that House Dems would likely prefer an IRS employee or taxpayer to sue 8/
Remedy could be court injunction ordering IRS to stop processing refunds until Congress appropriates requisite $$$. (Don’t need appropriation for the actual refund, but do need appropriation for the workers to process refunds). No apparent Tax Anti-Injunction Act issue 9/ 
Other possibilities for Antideficiency Act enforcement include: criminal action under 31 USC §1350 by next administration w/in limitations period (though seems like too blunt a tool); qui tam action under False Claims Act (but wouldn't that run into public disclosure bar?) 10/10
(PS: In light of the IRS's apparent ability to process many refunds electronically -- -- a hypothetical taxpayer plaintiff would presumably need to be a paper filer.)
