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Showing posts with label Regulations - Interpretive. Show all posts
Showing posts with label Regulations - Interpretive. Show all posts
Monday, March 25, 2024

A Reminder on Chevron in Agency Adjudications (3/25/24)

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With the Supreme Court poised to decide the future, if any, of Chevron deference, I hesitated to provide a discussion of a current decision...
Monday, March 18, 2024

War Story-Appellate: My Early Brush (1969) with Administrative Law Meaning of Legislative Regulations (3/16/24)

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I am starting a new series of procedure-related appellate war stories, mostly from my time with DOJ Tax Appellate Section (1969-1974). The p...
Thursday, February 29, 2024

Garland v. Cargill-Comments on Briefs and Oral Argument (2/29/24)

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Yesterday, the Supreme Court held oral argument in Garland v. Cargill (No. 22-976 docket here , oral argument audio here , and transcript o...
Thursday, May 11, 2023

Regulations Interpreting Pre-1996 Code Provisions; Fixing Farhy (5/11/23; 5/12/23)

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In Farhy v. Commissioner , 160 T.C. No. 6 (4/3/23), TN here and GS here , the Tax Court held that the Code did not give the IRS authority t...
Friday, February 10, 2023

Tax Court in Reviewed Opinion Rejects Chevron and State Farm Attack on § 482 Blocked Income Regulation (2/10/23; 2/15/23)

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In 3M Companies v. Commissioner , 160 T.C. ___ No. 3 (2/9/23) (reviewed), TA here  and GS here , the Court sustained the IRS so-called block...
Sunday, January 8, 2023

Fifth Circuit En Banc Reverses the Bump Stock Regulation By Wobbling Around Statutory Interpretation Issues (Including Chevron) (1/8/23)

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In Cargill v. Garland , 57 F.4th 447 (5th Cir. 2023) (en banc), CA5  here  and GS here , the Fifth Circuit reversed the prior panel opinion ...
Thursday, November 10, 2022

Tax Court in Reviewed Opinion Invalidates Notice Identifying Reportable Transactions (11/10/22)

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In Green Valley Investors, LLC v. Commissioner , 159 T.C. 80 (2022) ( reviewed opinion ), TCPamphlet  here ,, TN here  and GS here , the Cou...
Monday, August 15, 2022

Chevron Deference: Much Ado About Not Much (8/15/21)

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This is my third offering on the most recent D.C. Circuit opinion in Guedes v. ATF , 920 F.3d 1 (D.C. Cir. 8/9/22), DCCir  here ,  and GS  h...
Thursday, August 11, 2022

§ 7805(b) Time Limits Do Not Apply to Agency Best Interpretations of the Statute (8/11/22)

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I recently posted a blog on Guedes v. ATF , 45 F.4th 306 (D.C. Cir. 8/9/22), DCCir here ,   and GS here . See Important DC Circuit Opinion T...
Friday, June 17, 2022

Reply to Professor Hickman's Response to My PT Article (6/17/22; 6/24/22)

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Note that changes may be made. I will state when the change is made. The date of the latest update is indicated in the date parenthesis in t...
Wednesday, June 15, 2022

Guest Post on Procedurally Taxing Blog and Jack Cummings' on the APA Legislative-Interpretive Distinction (6/15/22; 6/16/22)

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I posted a guest blog on the Procedurally Taxing blog site:  More On The Confusion Surrounding The Difference Between Legislative And Interp...
Wednesday, April 20, 2022

Chevron Spinning Uses and Abuses (4/20/22; 4/21/22)

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Yesterday, I said that I would post something today on the legislative/interpretative distinction forming a key element of the decision I di...
Tuesday, April 19, 2022

On The Further Weaponization of the APA and Chevron Deference (4/19/22)

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In Health Freedom Defense Fund, Inc. v. Biden , 2022 U.S. Dist. LEXIS 71206 (M.D. Fla. 4/18/22), CL here , the Court (Judge Kathryn Kimball ...
Friday, April 8, 2022

Is Statutory Interpretation a Legislative Act When Agencies Do It But Not When Courts Do It? (4/8/22; 10/23/22)

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I recently wrote on the Sixth Circuit’s important decision in Oakbrook Land Holdings, LLC v. Commissioner , 28 F.4th 700 (6th Cir. 2022), CA...
Thursday, March 3, 2022

Sixth Circuit Invalidates Notice Identifying Listed Transaction Requiring Reporting and Potential Penalties (3/3/22)

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In Mann Construction, Inc. v. United States , 27 F.4th 1138 (6th Cir. 3/3/22) CA6 here  and GS here , the Sixth Circuit panel held invalid I...
Wednesday, February 2, 2022

Tax Court (Judge Halpern) Discusses Chevron and Retroactivity Issues in Significant Opinion (2/2/22)

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Caveat :  The Tax Court opinion was corrected on 2/8/22 (see TC  here  Dkt. 86 *).  There is no indication of the changes made in the opinio...
Thursday, December 30, 2021

11th Cir. Invalidates Proportionate Sharing Regulations As Procedurally Arbitrary and Capricious for Failing to Address a Significant Comment (12/30/21; 12/31/21)

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Subsequent blog entry adding some procedural nuance:  Regulations Interpreting Pre-1996 Code provisions; Fixing Hewitt (Federal Tax Procedu...
Sunday, December 26, 2021

FinCEN Adopts Immediately Effective Final Rule Omitting the Regulations Statement of the 2004 Willful Penalty Prior to the 2004 Statutory Amendment (12/26/21)

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Readers may recall that the FBAR willful penalty, as amended in 2004, provides a maximum penalty of the greater of $100,000 or 50% of the am...
Monday, December 20, 2021

Fifth Circuit Affirms Agency Best Interpretation of Statute, thus Not Applying Chevron (12/20/21; 12/15/22)

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On 12/21/21 and 12/15/22, significant additions by adding paragraphs 3, 4 and 5 to JAT Notes below. In Cargill v. Garland , 20 F.4th 1004 (5...
Thursday, December 16, 2021

Final Update of Article on APA, Legislative and Interpretive Regulations, and Chevron (12/16/21)

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I have posted to SSRN a major update of my prior article titled The Report of the Death of the Interpretive Regulation Is an Exaggeration . ...