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The Fight Over "Fighting Regs" And Judicial Deference In Tax Litigation, Leandra Lederman
The Fight Over "Fighting Regs" And Judicial Deference In Tax Litigation, Leandra Lederman
Articles by Maurer Faculty
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 …
Treasury Regulations And Judicial Deference In The Post-Chevron Era, David A. Brennen
Treasury Regulations And Judicial Deference In The Post-Chevron Era, David A. Brennen
Law Faculty Scholarly Articles
Analysis of several post-Chevron cases indicates that every major Supreme Court case since 1984 involving the validity of a Treasury regulation is consistent with Chevron. Indeed, since 1984 every challenged Treasury regulation interpreting a statute in which Congress failed to address a specific tax issue has been upheld by the Court. In fact, no Supreme Court case since 1984 could be discovered in which the Court invalidated a Treasury regulation on the grounds that it was an unreasonable interpretation of a statute. Several post-Chevron Supreme
Court decisions, however, rejected the Treasury's application of a tax regulation to …