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Full-Text Articles in Law

Reasonable Tax Rules: Advancing Process Values With Remedial Restraint, James M. Puckett Jan 2020

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 …


Northern Plains Resource Council V. United States Army Corps Of Engineers, Liz M. Forster Jan 2020

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.