The Fight Over 'Fighting Regs' and Judicial Deference in Tax Litigation

The Fight Over 'Fighting Regs' and Judicial Deference in Tax Litigation
Author: Leandra Lederman
Publisher:
Total Pages: 0
Release: 2013
Genre:
ISBN:

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The question of how much deference courts should accord agency interpretations of statutes is a high-profile and important issue that affects both rulemaking and case outcomes. What level of deference should courts accord an agency regulation or other rule that an agency has issued opportunistically, during the course of related litigation? This important question has arisen in numerous cases, including the 2011 U.S. Supreme Court decision in Mayo Foundation for Medical Education and Research v. United States, a case involving a Treasury regulation. To answer the question, the Article analyzes the law on judicial deference to tax authorities generally, as well as specific to the context of pending litigation. It concludes that deference under the famous case of Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc. applies to all Treasury regulations issued in accordance with the requirements of the Administrative Procedure Act. It further argues that Revenue Rulings - formal guidance issued by the Internal Revenue Service - should receive deference under Skidmore v. Swift & Co. Following an analysis of the literature and applicable case law, the Article proposes that rulings issued during the controversy receive the applicable level of deference (Chevron or Skidmore), but that the deference inquiry take into account the retroactivity and surprise issues raised by the timing of the agency's guidance.

Chevron Deference

Chevron Deference
Author: Landmark Publications
Publisher:
Total Pages: 536
Release: 2019-07-16
Genre:
ISBN: 9781078350402

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THIS CASEBOOK contains a selection of U. S. Court of Appeals decisions that analyze, interpret and apply the doctrine of Chevron deference. * * * [Courts] often review an agency's interpretation of a statute it is charged with implementing under the framework of Chevron. See Mylan Labs., Inc. v. Thompson, 389 F.3d 1272, 1279 (D.C. Cir. 2004) (citing Chevron, 467 U.S. 837, 104 S.Ct. 2778). Under that framework, we first determine whether Congress "has directly spoken to the precise question at issue," in which case we "give effect to the unambiguously expressed intent of Congress." Chevron, 467 U.S. at 842-43, 104 S.Ct. 2778. If the statute is "silent or ambiguous," we consider "whether the agency's answer is based on a permissible construction of the statute." Id. at 843, 104 S.Ct. 2778.But not all agency interpretations fall within Chevron's framework. The Supreme Court has clarified that "[d]eference in accordance with Chevron . . . is warranted only 'when it appears that Congress p.483 delegated authority to the agency generally to make rules carrying the force of law, and that the agency interpretation claiming deference was promulgated in the exercise of that authority.'" Gonzales v. Oregon, 546 U.S. 243, 255-56, 126 S.Ct. 904, 163 L.Ed.2d 748 (2006) (quoting United States v. Mead Corp., 533 U.S. 218, 226-27, 121 S.Ct. 2164, 150 L.Ed.2d 292 (2001)). In addition, we generally do not apply Chevron deference when the statute in question is administered by multiple agencies. See, e.g., DeNaples v. Office of Comptroller of Currency, 706 F.3d 481, 487 (D.C. Cir. 2013); Proffitt v. FDIC, 200 F.3d 855, 860 (D.C. Cir. 2000).An agency interpretation that falls outside Chevron "is 'entitled to respect' only to the extent it has the 'power to persuade.'" Gonzales, 546 U.S. at 256, 126 S.Ct. 904 (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140, 65 S.Ct. 161, 89 L.Ed. 124 (1944)); see also Mead, 533 U.S. at 234-35, 121 S.Ct. 2164.Kaufman v. Nielsen, 896 F. 3d 475 (DC Cir. 2018)

Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Statement of Procedural Rules

Statement of Procedural Rules
Author: United States. Internal Revenue Service
Publisher:
Total Pages: 12
Release: 1980
Genre: Tax administration and procedure
ISBN:

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Judging Statutes

Judging Statutes
Author: Robert A. Katzmann
Publisher: Oxford University Press
Total Pages: 184
Release: 2014-08-14
Genre: Law
ISBN: 0199362149

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In an ideal world, the laws of Congress--known as federal statutes--would always be clearly worded and easily understood by the judges tasked with interpreting them. But many laws feature ambiguous or even contradictory wording. How, then, should judges divine their meaning? Should they stick only to the text? To what degree, if any, should they consult aids beyond the statutes themselves? Are the purposes of lawmakers in writing law relevant? Some judges, such as Supreme Court Justice Antonin Scalia, believe courts should look to the language of the statute and virtually nothing else. Chief Judge Robert A. Katzmann of the U.S. Court of Appeals for the Second Circuit respectfully disagrees. In Judging Statutes, Katzmann, who is a trained political scientist as well as a judge, argues that our constitutional system charges Congress with enacting laws; therefore, how Congress makes its purposes known through both the laws themselves and reliable accompanying materials should be respected. He looks at how the American government works, including how laws come to be and how various agencies construe legislation. He then explains the judicial process of interpreting and applying these laws through the demonstration of two interpretative approaches, purposivism (focusing on the purpose of a law) and textualism (focusing solely on the text of the written law). Katzmann draws from his experience to show how this process plays out in the real world, and concludes with some suggestions to promote understanding between the courts and Congress. When courts interpret the laws of Congress, they should be mindful of how Congress actually functions, how lawmakers signal the meaning of statutes, and what those legislators expect of courts construing their laws. The legislative record behind a law is in truth part of its foundation, and therefore merits consideration.

A Good Tax

A Good Tax
Author: Joan Youngman
Publisher:
Total Pages: 260
Release: 2016
Genre: Local finance
ISBN: 9781558443426

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In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Mr. Justice Brandeis

Mr. Justice Brandeis
Author: Felix Frankfurter
Publisher: Da Capo Press, Incorporated
Total Pages: 258
Release: 1972-02-21
Genre: Biography & Autobiography
ISBN:

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Federal Preemption of State and Local Law

Federal Preemption of State and Local Law
Author: James T. O'Reilly
Publisher: American Bar Association
Total Pages: 252
Release: 2006
Genre: Law
ISBN: 9781590317440

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Preemption is a doctrine of American constitutional law, under which states and local governments are deprived of their power to act in a given area, whether or not the state or local law, rule or action is in direct conflict with federal law. This book covers not only the basics of preemption but also focuses on such topics as federal mechanisms for agency preemption, implied forms of preemption, and defensive use of federal preemption in civil litigation.