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Full-Text Articles in Law
Preserving Fairness In Tax Administration In The Mayo Era, Steve R. Johnson
Preserving Fairness In Tax Administration In The Mayo Era, Steve R. Johnson
Scholarly Publications
One of the dominant themes in contemporary federal taxation is bringing tax administration within the fold of general administrative law. In 2011, the United States Supreme Court unambiguously embraced this movement in the landmark case Mayo Foundation for Medical Education & Research v. United States, in which the Court held that challenges to the validity of Treasury regulations generally are governed by the Chevron standard to the same extent as are regulations issued by other administrative agencies.
There was an immediate and strong hostile reaction to Mayo in tax circles. Many fear that Mayo dramatically tips the balance in favor …
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 …