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In Defense Of A Little Judiciary: A Textual And Constitutional Foundation For Chevron, Terence J. Mccarrick Jr.
In Defense Of A Little Judiciary: A Textual And Constitutional Foundation For Chevron, Terence J. Mccarrick Jr.
San Diego Law Review
This Article hopes to help fill that “important gap in the administrative law literature.” And it proceeds in three parts. Part II offers a brief history of the Chevron doctrine and its discontents. It traces the doctrine’s origin and scope and ends by articulating the textualist and originalist critique of Chevron described above. Part III grapples with that criticism and offers a textualist and originalist defense of Chevron. Section III.A describes the textual footing for Chevron in the APA and argues that Chevron—if not commanded by the APA—does not upset the role it envisions for courts. Section III.B describes the …
A Shrouded Remedy: Increasing Transparency In The Irs Advance Pricing And Mutual Agreement Program By Releasing Redacted Advance Pricing Agreements And Increasing Administrative Disclosures, Blake L. Currey
San Diego Law Review
This Comment examines the current state of the IRS’s handling of pricing agreements within the APMA Program, arguing that the IRS should improve the Program by increasing its transparency to coincide with the additional resources being devoted to the Program, the IRS’s elevating transfer pricing enforcement, and the modern valuation challenges in transfer pricing. Part II further introduces transfer pricing and the arm’s length standard, and Part III examines the recent performance of the APMA Program. Part IV explores the Program’s troubling lack of transparency. Part V analyzes the legal and financial interests implicated by improving the Program’s transparency, arguing …