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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...
Tuesday, August 9, 2022

Important DC Circuit Opinion That Chevron Deference is Irrelevant if Agency Interpretation is Best Interpretation (8/9/22; 8/15/22)

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In Guedes v. ATF , 45 F.4th 306 (D.C. Cir. 8/9/22), DCCir here and GS here , the Court rendered an important decision.  Although it is not ...

Precedential Effect of Published Plurality Appellate Opinion That Majority of Panel Doesn't Accept (8/9/22)

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In Trafigura Trading v. United States , 29 F.4th 286 (5th Cir. 3/25/21), CA5 here and GS here , the Court affirmed the district court judgm...
Friday, August 5, 2022

Petition for Cert in Whirlpool, SG Waiver of Response, and Several Amici Arguing for Cert (8/5/22; 8/16/22)

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The Sixth Circuit recently called out Whirlpool’s bullshit tax shelter. Whirlpool Fin. Corp. v. Commissioner , 19 F.4th 944 (6th Cir. Dec. 6...
Thursday, August 4, 2022

Exxon Strikes Out on Its Tax Refund Claims But Dodges the § 6676(a) Penalty Bullet (8/4/22; 8/8/24)

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In Exxon Mobil Corp. v. United States , 43 F.4th 424 (5th Cir. 8/3/22), CA5 here and GS here , Exxon Mobil (“Exxon”) filed a mammoth claim ...
Wednesday, August 3, 2022

2022 Editions of Federal Tax Procedure Book Online at SSRN (8/3/22)

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The Federal Tax Procedure Book Editions (Student and Practitioner) are available on SSRN for viewing or downloading.  The links for the edit...
Tuesday, July 26, 2022

DC Circuit Case on IRS Use of Glomar FOIA Response Neither Admitting Nor Denying (7/26/22)

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I was reading David Lat’s article, My Latest Theory About The SCOTUS Leaker (Original Jurisdiction 7/26/22), here .  Lat's theory is th...
Monday, July 11, 2022

Teaching Tax Through Movies -- Loverly (7/11/22)

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Please note that I added toward the end a comment from Robert Steinberg with a tax parody on a My Fair Lady song. I was in my former life an...
Saturday, July 9, 2022

4th Circuit Holds the Tax Partnership Receiving an Administrative Summons is Different Than its Representative for Purposes of § 7602(d) (7/9/22; 7/12/22)

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In Equity Inv. Assocs., LLC v. United States , 40 F.4th 156 (4th Cir. July 8, 2022), CA 4 here  and GS here , the Court held that, for purpo...