Navigating a Transition in U.S. Tax Administration
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
October 1, 2012
10 eJournal of Tax Research 329 (2012)
Minnesota Legal Studies Research Paper No. 13-30
Written for the 10th International Tax Administration Conference hosted by the School of Taxation and Business Law (Atax), Australian School of Business, The University of New South Wales, this essay summarizes and discusses the implications of three recent key cases in U.S. tax administration: Mayo Foundation for Medical Education and Research v. United States, 131 S.Ct. 704 (2011); Cohen v. United States, 650 F.3d 717 (D.C. Cir. 2011) (en banc); and United States v. Home Concrete & Supply LLC, 132 S.Ct. 1836 (2012).
Number of Pages in PDF File: 18
Keywords: judicial review, tax administration, administrative law, Chevron, Administrative Procedure Act
JEL Classification: K23, K34Accepted Paper Series
Date posted: June 15, 2013 ; Last revised: July 29, 2013
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