Add to ORKGIn earlier work, I found that more than 40% of Treasury regulations studied are susceptible to legal challenge for their failure to satisfy Administrative Procedure Act rulemaking requirements. Given this finding, why is it that taxpayers rarely raise such claims? The article explores this question and focuses particularly on statutory and doctrinal limitations on pre-enforcement judicial review in the tax context and their role in further limiting post-enforcement challenges. Although the article proposes ways in which the courts could relax the limitations on pre-enforcement judicial review in tax cases, the article also acknowledges that the courts are unlikely to change course and that congressional action may be necessary
This paper explores the possibility of subjecting such an administrative ruling to judicial review i...
This Article argues that revenue rulings should be treated consistently in all judicial fora. The di...
The language of the Internal Revenue Code is subject to continuous interpretation by courts and admi...
In earlier work, I found that more than 40% of Treasury regulations studied are susceptible to legal...
The tax administration is at risk of an overcorrection with respect to its rulemaking process. Tax p...
The Treasury Department and the Internal Revenue Service have a strange relationship with Administra...
Courts have opened tax guidance to procedural attack. Consequently, taxpayers who are found to owe t...
The question of how much deference courts should accord agency interpretations of statutes is a high...
On September 29, 2009, Treasury issued regulations retroactively extending the six-year limitations ...
This essay is Professor Pierce’s contribution to the annual Duke Law Journal symposium on administra...
In the early 1980\u27s, Congress faced the mounting problems of tax shelters and other forms of tax ...
Many courts and academics critique existing tax exceptionalism or the ability of the federal income ...
The notice and comment process is often touted as a mechanism for establishing political accountabil...
How administrative law applies to tax rulemaking is an open and contested question. The resolution o...
The validity of tax regulations has been challenged by taxpayers almost as long as there have been t...
This paper explores the possibility of subjecting such an administrative ruling to judicial review i...
This Article argues that revenue rulings should be treated consistently in all judicial fora. The di...
The language of the Internal Revenue Code is subject to continuous interpretation by courts and admi...
In earlier work, I found that more than 40% of Treasury regulations studied are susceptible to legal...
The tax administration is at risk of an overcorrection with respect to its rulemaking process. Tax p...
The Treasury Department and the Internal Revenue Service have a strange relationship with Administra...
Courts have opened tax guidance to procedural attack. Consequently, taxpayers who are found to owe t...
The question of how much deference courts should accord agency interpretations of statutes is a high...
On September 29, 2009, Treasury issued regulations retroactively extending the six-year limitations ...
This essay is Professor Pierce’s contribution to the annual Duke Law Journal symposium on administra...
In the early 1980\u27s, Congress faced the mounting problems of tax shelters and other forms of tax ...
Many courts and academics critique existing tax exceptionalism or the ability of the federal income ...
The notice and comment process is often touted as a mechanism for establishing political accountabil...
How administrative law applies to tax rulemaking is an open and contested question. The resolution o...
The validity of tax regulations has been challenged by taxpayers almost as long as there have been t...
This paper explores the possibility of subjecting such an administrative ruling to judicial review i...
This Article argues that revenue rulings should be treated consistently in all judicial fora. The di...
The language of the Internal Revenue Code is subject to continuous interpretation by courts and admi...