Also known as:Treasury Department · U.S. Department of the Treasury · Dept. of the Treasury · U.S. Treasury · Treasury
Written by attorneys · grounded in primary & secondary sources — see below
A cabinet-level department of the federal government responsible for recommending tax and fiscal policies, collecting taxes, disbursing U.S. government funds, enforcing tax laws, and manufacturing coins and currency.
Sources & Authorities· 10 primary sources
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Cases
Statutes
How it applies
Common Examples
6
Welfare Residency Dispute
Darrell Duncan moved from one state to another seeking better job prospects and applied for welfare benefits. State officials denied his application citing a one-year residency rule aimed at protecting public funds. The denial was placed under constitutional scrutiny for burdening interstate movement.
State Compact Challenge
Diego Duarte's company sought to enter a multi-state agreement on trade duties without federal approval. State officials argued the compact would affect revenue flows into the national treasury. The proposal was reviewed to determine whether congressional consent was required under constitutional limits on state powers.
David Dawson sued state officials in federal court for past underpayments from a joint federal-state program. The court allowed prospective compliance orders but refused monetary awards that would draw from state funds. The distinction between forward-looking and retrospective relief was highlighted.
Import Duty Dispute
Danielle Dixon imported goods subject to a proposed state-level duty. Federal authorities intervened because the duty would bypass national collection mechanisms. The exclusive role in handling import revenues was asserted under constitutional provisions governing duties and the federal fisc.
Tax Filing After Ruling
Denise Donovan and her spouse filed joint federal returns following a Supreme Court decision recognizing their marriage. The Department of the Treasury issued guidance directing uniform processing of such returns nationwide to ensure consistent tax treatment.
Obergefell v. Hodges576 U.S. 644 (2015)
Taxpayer Standing Suit
Daphne Doyle challenged a federal spending program as exceeding congressional authority. The appropriations were defended as properly authorized under the general welfare clause. The court dismissed the claim for lack of standing because the injury was too generalized.
Massachusetts v. Mellon262 U.S. 447, 487 (1923)
Common questions
Frequently Asked
1
What functions does the Department of the Treasury perform?+
The Department recommends tax and fiscal policies, collects taxes, disburses government funds, enforces tax laws, and manufactures coins and currency. It is headed by the Secretary of the Treasury and was created by Congress in 1789.
576 U.S. 644 (2015)Legislation and Regulation
…699 F. Supp. 2d 374 (Mass. 2010) Perry v. Schwarzenegger , 704 F. Supp. 2d 921 (ND Cal. 2010) Dragovich v. Department of Treasury , 764 F. Supp. 2d 1178 (ND Cal. 2011) Golinski v. Office of Personnel Management , 824 F. Supp. 2d 968 (ND Cal. 2012) Dragovich v. Department of Treasury , 872 F. Supp. 2d 944 (ND Cal.…