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Full-Text Articles in Law
The Undemocratic Roots Of Agency Rulemaking, Emily S. Bremer
The Undemocratic Roots Of Agency Rulemaking, Emily S. Bremer
Journal Articles
Americans often credit—or blame—Congress for the laws and policies that govern their lives. But Congress enacts broad statutes that give federal administrative agencies the primary responsibility for making and enforcing the regulations that control American society. These administrative agencies lack the political accountability of those in public office. To address this democratic deficit, an agency seeking to adopt a new regulation must publish a notice of proposed rulemaking and provide an opportunity for the public to comment on the proposal. Heralded as “one of the greatest inventions of modern government,” the Administrative Procedure Act’s (APA) notice-and-comment rulemaking procedure is understood …
Reasonable Tax Rules: Advancing Process Values With Remedial Restraint, James M. Puckett
Reasonable Tax Rules: Advancing Process Values With Remedial Restraint, James M. Puckett
Journal Articles
The tax administration is at risk of an overcorrection with respect to its rulemaking process. Tax practitioners increasingly are mining the Administrative Procedure Act (APA) as well as chipping away at barriers to pre-enforcement review of tax rules. Tax rules include regulations, revenue rulings, revenue procedures, and more informal guidance to the public. APA-based challenges to tax rules have gained traction in the courts, typically alleging inadequate explanation or timing irregularities involving notice and comment. Such claims potentially pose major challenges for fair and efficient tax administration.
This Article integrates administrative law scholarship calling for a rule of reason with …