Recent court decisions have substantial implications for litigation over past tax regulatory actions and for future tax administrative practices. This article describes a circuit split between the Eleventh Circuit in Hewitt v. Comm'r and the Sixth Circuit in Oakbrook Land Holdings, LLC v. Comm'r...

This amicus brief was filed before the United States Supreme Court, supporting the petition for certiorari in Florida Bankers Association v. United States Department of the Treasury, No. 15-969. The case concerns whether the Anti-Injunction Act, 26 U.S.C. s. 7421(a), precludes pre-enforcement...

Traditional perceptions of tax exceptionalism from administrative law doctrines and requirements have been predicated at least in part on the importance of the tax code's revenue raising function. Yet, Congress increasingly relies on the IRS to administer government programs that have little to...

This amicus brief was filed before the United States Supreme Court in United States v. Quality Stores, Inc., No. 12-1408, to discuss whether Chevron or Skidmore provides the appropriate standard for judicial review of IRS revenue rulings. The brief summarizes and expands upon arguments made in...

This document outlines the pre-analysis research plan for a study of Office of Information and Regulatory Affairs (OIRA) review of Treasury regulations in which we will evaluate whether and how a memorandum of agreement (MOA) signed by the Treasury Department and OIRA in April 2018 has...

This amicus brief was filed before the United States Supreme Court in United States Home Concrete & Supply, LLC, No. 11-139, to discuss two issues raised by the procedures used by the Treasury Department in adopting Treas. Reg. 301.6501(e)-1, at issue in the case: (1) whether Treas. Reg....

In the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA), Congress included a provision requiring bankruptcy courts evaluating individual debtors' financial circumstances to utilize certain monthly expense standards developed by the Internal Revenue Service for assessing...

This amicus brief was filed before the United States Supreme Court in CIC Services, LLC v. Internal Revenue Service, No. 19-930, supporting the petitioners on the merits. The issue in the case is whether the Anti-Injunction Act, 26 U.S.C. s. 7421(a), precludes pre-enforcement judicial review of...

Written for a symposium honoring the work of Prof. Chris Evans of the University of New South Wales School of Taxation & Business Law, this essay describes and connects the dots among three strands of scholarship — concerning capital gains taxation, tax compliance costs, and tax system...

This amicus brief was filed before the United States Supreme Court, supporting the petition for certiorari in CIC Services, LLC v. Internal Revenue Service, No. 19-930. The issue in the case is whether the Anti-Injunction Act, 26 U.S.C. s. 7421(a), precludes pre-enforcement judicial review of...