Law Commons^™

The Limited Standing Rule Of Chapter 380: Substantial Interests Lost In The Process, Jaimie A. Ross

Florida State University Journal of Land Use and Environmental Law

No abstract provided.

The Rise And Fall Of Chevron In Tax: From The Early Days To King And Beyond, Steve R. Johnson

Scholarly Publications

No abstract provided.

National Security Rulemaking, Robert Knowles

Florida State University Law Review

Agencies performing national security functions regulate citizens’ lives in increasingly intimate ways. Yet national security rulemaking is a mystery to most Americans. Many rules—like those implementing the National Security Agency’s vast surveillance schemes—remain secret. Others are published, but the deliberations that led to them and the legal justifications for them remain hidden.

Ordinarily, these rules would undergo the Administrative Procedure Act’s notice-and-comment process, which has earned wide, if not universal, praise for advancing democratic values and enhancing agency effectiveness. But a national security exception from notice-and-comment in the APA itself, along with the overuse of classification authority, combine to insulate …

Reasoned Explanation And Irs Adjudication, Steve R. Johnson

Scholarly Publications

Under the Administrative Procedure Act (APA), an administrative action can be invalidated as arbitrary and capricious if the agency fails to sufficiently explain the reasons for its choices. This principle applies to agency adjudication as well as to agency rulemaking. How does this principle apply to IRS adjudications? Examining five paradigms of IRS decisionmaking, this Article first establishes that the IRS does engage in APA–style adjudication. The Article then examines tax-specific explanation requirements and asks whether a more robust explanation duty patterned on the APA should be imposed on IRS determinations. Based on a variety of legal and prudential considerations, …

Cohen: Hard Case Makes (Semi) Bad Law, Steve R. Johnson

Scholarly Publications

The first Justice Harlan famously cautioned that hard cases can lead to bad law. United States v. Clark, 96 U.S. 37, 49 (1878) (dissenting opinion). This aphorism captures the reality that, when confronted with litigating equities strongly favoring one party, judges tend to massage doctrine to support judgment for that party.

Do Treasury And The Irs Have To Explain Their Choices?, Steve R. Johnson

Scholarly Publications

The validity of tax regulations has been challenged by taxpayers almost as long as there have been tax regulations. Now, however, we are in a period of unusually high activity on this front. The Supreme Court recently upheld the validity of a regulation under section 3121 in Mayo Foundation for Medical Ed. and Research v. United States, 131 S. Ct. 704 (2011); many cases are testing the validity of regulations extending the six-year statute of limitations under section 6501(e) to basis overstatements (or, as the Service would put it, clarifying the law in this regard); and many cases are …

Tax Court Invalidates New Section 6501(E) Regulations, Steve R. Johnson

Scholarly Publications

The title of an article of mine in the Fall 2009 issue of the NewsQuarterly asked “What’s Next in the Section 6501(e) Overstated Basis Controversy?” The Tax Court answered that question on May 6, 2010, in its decision Intermountain Insurance Service of Vail, LLC v. Commissioner, 134 T.C. No. 11. In that decision, the court invalidated two temporary regulations that had been issued on September 24, 2009: sections 301.6229(c)(2)-IT and 301.6501(e)-IT.

How The Glitch Stole Christmas: The 1997 Amendments To The Florida Administrative Procedure Act, Stephen T. Maher

Florida State University Law Review

No abstract provided.

Repeals By Implication In Florida: A Case Study, Ernest E. Means

Florida State University Law Review

No abstract provided.

1977 Amendments To The Administrative Procedure Act, George Sheldon

Florida State University Law Review

No abstract provided.

Can The Joint Administrative Procedures Committee Adequately Solve Administrative Conflict, C. Anthony Cleveland

Florida State University Law Review

No abstract provided.