Patrick J. Smith

Ivins, Phillips & Barker

Partner

1700 Pennsylvania Avenue, NW Suite 600

Washington, DC 20006

United States

SCHOLARLY PAPERS

26

DOWNLOADS
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2,162

CITATIONS
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SSRN RANKINGS

Top 27,030

in Total Papers Citations

9

Scholarly Papers (26)

1.

The APA's Arbitrary and Capricious Standard and IRS Regulations

Tax Notes, Vol. 136, 2012
Number of pages: 9 Posted: 18 Jul 2012
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 202 (101,680)

Abstract:

administrative procedure act, APA, State Farm, arbitrary and capricious standard, Mayo, IRS

2.

Chevron Step Zero after City of Arlington

Tax Notes, Vol. 140, Aug. 12, 2013, p. 713
Number of pages: 8 Posted: 15 Aug 2013
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 133 (168,706)

Abstract:

Chevron, tax, administrative law, statutory interpretation, deference

3.

The APA's Reasoned-Explanation Rule and IRS Deficiency Notices

Tax Notes, p. 331, 2012
Number of pages: 15 Posted: 18 Jan 2012 Last Revised: 25 Jan 2012
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 128 (156,596)

Abstract:

Administrative Procedure Act, arbitrary and capricious standard, deficiency notices, IRS, State Farm

4.

Chevron's Conflict with the Administrative Procedure Act

Virginia Tax Review, Vol. 32, No. 4, 2013
Number of pages: 28 Posted: 27 Jun 2013
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 127 (132,463)

Abstract:

Chevron, administrative law, tax, Administrative Procedure Act

5.

Life after Mayo: Silver Linings

Tax Notes, Vol. 131, p. 1251, June 2011
Number of pages: 14 Posted: 21 Jun 2011 Last Revised: 24 Jan 2012
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 102 (205,548)
Citation 1

Abstract:

Mayo, Chevron, Mead, Brand X, State Farm, deference, statutory interpretation

6.

Quality Stores and the Status of Revenue Rulings

Tax Notes, Vol. 140, pp. 1089-1097, Sept. 9, 2013
Number of pages: 9 Posted: 10 Sep 2013
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 97 (215,508)

Abstract:

tax, administrative law, Chevron, Mead, IRS, revenue rulings

7.

Challenges to Tax Regulations: The APA and the Anti-Injunction Act

Tax Notes, Vol. 147, May 25, 2015, p.915
Number of pages: 16 Posted: 09 Jun 2015
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 85 (185,597)

Abstract:

administrative procedure act, administrative law, Mayo, Direct Marketing Association, Bob Jones University

8.

D.C Circuit: 'The IRS is Not Special'

Tax Analysis, 2011
Number of pages: 10 Posted: 31 Aug 2011 Last Revised: 29 Jan 2012
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 84 (234,319)

Abstract:

Mayo, Cohen, Administrative Procedure Act, IRS

9.

PPL: How to Determine Whether a Foreign Tax is Creditable

138 Tax Notes 1351 (March 18, 2013)
Number of pages: 8 Posted: 22 Mar 2013
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 81 (244,737)

Abstract:

foreign tax credit, PPL, section 901, regulations

10.

Changes in Agencies’ Interpretations of Their Own Regulations and Auer Deference

Number of pages: 10 Posted: 08 Oct 2014
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 77 (229,465)

Abstract:

Administrative law, Administrative Procedure Act, Auer, Chevron, force of law, substantive and interpretative rules

11.

What We Didn't Learn from Home Concrete

Tax Notes, June 25, 2012, p. 1625
Number of pages: 7 Posted: 26 Jun 2012
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 77 (252,214)

Abstract:

Chevron, Home Concrete, Brand X, Mayo, administrative law, statutory interpretation

12.

Is the Anti-Injunction Act Jurisdictional?

Tax Notes, Vol. 133, p. 1093, 2011
Number of pages: 12 Posted: 29 Nov 2011
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 75 (250,259)

Abstract:

anti-injunction act, jurisdiction, patient protection and affordable care act, PPACA, ACA

13.

Omissions from Gross Income and Retroactivity

Tax Notes, Vol. 131, No. 1, 2011
Number of pages: 14 Posted: 07 Apr 2011 Last Revised: 24 Jan 2012
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 66 (270,341)
Citation 3

Abstract:

Chevron, Brand X, retroactivity, Landgraf, Intermountain, Mayo

14.

Mannella, State Farm, and the Arbitrary and Capricious Standard

Tax Notes, Vol. 131, No. 4, 2011
Number of pages: 8 Posted: 26 Apr 2011 Last Revised: 25 Jan 2012
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 63 (257,933)

Abstract:

Mannella, State Farm, Chevron, Chenery, Lantz, Mayo, tax myopia

15.

Standards for Tax Court Review in Equitable Innocent Spouse Cases

Tax Notes, Vol. 134, p. 981, 2012
Number of pages: 11 Posted: 22 Feb 2012
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 59 (283,642)

Abstract:

tax court, administrative procedure act, innocent spouse, statutory interpretation, standards of review

16.

May Regulations that Violate the APA Be Remanded to the IRS?

Tax Notes, Vol. 84, p. 141, 2013
Number of pages: 8 Posted: 10 Oct 2013
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 53 (295,461)

Abstract:

administrative law, validity of regulations, tax, State Farm, Anti-Injunction Act, arbitrary and capricious

17.

District Court Misapplies APA in Florida Bankers Association

142 Tax Notes 745 (Feb. 17, 2014)
Number of pages: 4 Posted: 21 Feb 2014 Last Revised: 25 Feb 2014
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 52 (303,032)

Abstract:

administrative procedure act, arbitrary and capricious standard, State Farm

18.

Mayo and Chenery: Too Much of a Shift in Rationale?

Tax Analysts, p. 454, October 2010
Number of pages: 6 Posted: 20 Mar 2011
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 45 (334,041)

Abstract:

19.

Omissions from Gross Income and 'Numerators and Denominators'

Tax Notes, Vol. 132, No. 157, 2011
Number of pages: 9 Posted: 13 Jul 2011 Last Revised: 24 Jan 2012
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 39 (353,085)

Abstract:

colony, chevron, mayo, brand X, intermountain, deference

20.

Brand X, 3M, and Legal Restrictions on the Payment of Income

Tax Notes, March 24, 2014, p.1349
Number of pages: 8 Posted: 27 Mar 2014
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 37 (349,765)

Abstract:

Brand X, Chevron, tax, 482, administrative law

21.

Omissions from Gross Income and the Chenery Rule

Tax Analysts, p. 763, August 2010
Number of pages: 7 Posted: 20 Mar 2011 Last Revised: 24 Mar 2011
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 34 (370,455)
Citation 2

Abstract:

Intermountain, Colony, Brand X, Chevron, Chenery

22.

Brand X and Omissions from Gross Income

Tax Analysts, p. 665, February 2010
Number of pages: 6 Posted: 20 Mar 2011
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 31 (378,000)
Citation 3

Abstract:

23.

Gaps in the Seventh Circuit's Reasoning in Lantz

Tax Notes, p. 1375, September 2010
Number of pages: 8 Posted: 20 Mar 2011 Last Revised: 11 Apr 2011
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 28 (385,852)

Abstract:

Lantz, Chevron, Russello, Mannella

24.

More Ways Florida Bankers Misapplied the APA

Tax Notes, April 21, 2014, p. 361
Number of pages: 6 Posted: 11 Oct 2014
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 10 (469,023)

Abstract:

administrative law, state farm, arbitrary and capricious standard

25.

D.C. Circuit in Florida Bankers Misapplies Anti-Injunction Act

Tax Notes, Vol. 149, No. 12, 2015
Number of pages: 15 Posted: 04 Jan 2016
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 0 (331,091)

Abstract:

Anti-Injunction Act, Direct Marketing, Florida Bankers, Tax Injunction Act

26.

Standing Issues in Direct APA Challenges to Tax Regulations

Tax Notes, Vol. 149, No. 8, 2015
Number of pages: 27 Posted: 08 Dec 2015
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 0 (305,585)

Abstract:

Administrative Procedure Act, Anti-Injunction Act, Direct Marketing Association, standing

Other Papers (1)

Total Downloads: 8    Citations: 0
1.

A Massive Loss and a Huge Rebuke for the IRS from the Tax Court in Altera Decision

Procedurally Taxing, July 28, 2015
Number of pages: 5 Posted: 02 Aug 2015
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 1

Abstract:

Administrative Procedure Act, tax law, IRS, State Farm