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Taking Administrative Law To Tax, Amandeep S. Grewal

Andy Grewal

Not too long ago, an academic symposium on Taking Administrative Law to Tax would have been just that -- academic. For decades, the tax law sat comfortably isolated from administrative law doctrines that governed other areas of law. Courts frequently applied tax-specific deference standards to IRS guidance, and the tax bar was largely indifferent to the Treasury's many violations of the Administrative Procedure Act. But all that changed when the Supreme Court rejected tax exceptionalism in Mayo v. United States. As the articles in this Symposium show, the Court’s decision has brought great attention to the intersection between tax and …