Deference to Tax Agencies' Interpretations of Their Regulations
Steve R. Johnson
Florida State University - College of Law
August 12, 2011
State Tax Notes, Vol. 60, No. 9, 2011
FSU College of Law, Public Law Research Paper No. 524
This installment closes a loop begun in the last installment of this column. We have been exploring the degrees of deference accorded by the courts to interpretations and positions taken by state and local revenue agencies. The last installment examined conditional deference doctrines, that is, deference specific to particular situations or conditioned on the existence of particular conditions. That installment noted one line of conditional deference, applying to cases in which agencies are interpreting their own regulations. This is often called Auer deference, after one of the most prominent cases of the line. Because of the richness of the Auer line of cases, we deferred exploration of it to this installment.
Number of Pages in PDF File: 4Accepted Paper Series
Date posted: August 15, 2011 ; Last revised: November 1, 2011
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