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Articles 1 - 8 of 8
Full-Text Articles in Law
The Accidental Postmodernists: A New Era Of Skepticism In Environmental Law, Shi-Ling Hsu
The Accidental Postmodernists: A New Era Of Skepticism In Environmental Law, Shi-Ling Hsu
Scholarly Publications
No abstract provided.
Reasoned Explanation And Irs Adjudication, Steve R. Johnson
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, …
A Positive Defense Of Administrative Preemption, Mark Seidenfeld, Joshua Hawkes
A Positive Defense Of Administrative Preemption, Mark Seidenfeld, Joshua Hawkes
Scholarly Publications
No abstract provided.
A Process Failure Theory Of Statutory Interpretation, Mark Seidenfeld
A Process Failure Theory Of Statutory Interpretation, Mark Seidenfeld
Scholarly Publications
Despite all that has been written about the choice between purposivist, intentionalist, and textualist approaches to statutory interpretation, to date the literature has not provided a justification for the common judicial practice of relying on intent-based inquiries in some cases and disavowing those approaches for textualism in others. This Article fills that void and, in doing so, lays out a new “legislative process failure” theory of statutory interpretation that has the potential to move the debate beyond a simple choice between textual and intent-based interpretation. This Article argues that Congress and the courts comprise different linguistic communities when they interpret …
Loving And Legitimacy: Irs Regulation Of Tax Return Preparation, Steve R. Johnson
Loving And Legitimacy: Irs Regulation Of Tax Return Preparation, Steve R. Johnson
Scholarly Publications
No abstract provided.
Reflections On Home Concrete, Steve R. Johnson
Reflections On Home Concrete, Steve R. Johnson
Scholarly Publications
Positive statutory law – principally the Internal Revenue Coe – is the most important source of tax rules. Despite its volume, however, the Code contains many gaps. Tax regulations promulgated by the Department of the Treasury are the principal vehicles for filling the most important gaps.
When consistent with the Code and issued pursuant to proper procedures, Treasure Regulations have the force of law. The validity of Treasury Regulations has been a major battleground in contemporary tax litigation. In the last five years alone, the issue has arisen in high profile cases such as Swallows, Mannella, Lantz, Mayo, Dominion Resources, …
Remedying Regulatory Diseconomies Of Scale, Hannah J. Wiseman
Remedying Regulatory Diseconomies Of Scale, Hannah J. Wiseman
Scholarly Publications
Rules in the modern administrative state tend to lag behind reality, and a key contributor to this stickiness – the volume of regulated activity – is largely ignored. When legislators or agency staff initially write rules to constrain the externalities of an activity, they assume that the activity will occur at a particular scale. Based on the known impacts at this scale, policymakers and regulators balance the harms of the regulated activity against the costs of regulation to industry, striking a compromise within the chosen rule or choosing to not regulate at all.
If the activity later expands from this …
Note, Institutionally Appropriate Approaches To Privacy: Striking A Balance Between Judicial And Administrative Enforcement Of Privacy Law, Lauren Henry Scholz
Note, Institutionally Appropriate Approaches To Privacy: Striking A Balance Between Judicial And Administrative Enforcement Of Privacy Law, Lauren Henry Scholz
Scholarly Publications
No abstract provided.