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Articles 1 - 2 of 2
Full-Text Articles in Law
Northern Plains Resource Council V. United States Army Corps Of Engineers, Liz M. Forster
Northern Plains Resource Council V. United States Army Corps Of Engineers, Liz M. Forster
Public Land & Resources Law Review
Environmental activist and indigenous rights groups have challenged the validity of the Keystone XL Pipeline since its initial approval in 2010. In April 2020, less than a month after crews broke ground, the opposing groups notched a major win when the United States District Court for the District of Montana revoked a key permit for the project on the grounds that the United States Army Corps of Engineers had inadequately assessed the pipeline’s impact on endangered species.
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 …