Patrick J. Smith

Ivins, Phillips & Barker

Partner

1717 K Street, NW Suite 600

Washington, DC 20006

United States

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 20,661

SSRN RANKINGS

Top 20,661

in Total Papers Downloads

2,363

SSRN CITATIONS

3

CROSSREF CITATIONS

3

Scholarly Papers (27)

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 271 (115,152)
Citation 1

Abstract:

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

2.

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 218 (143,360)

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Chevron, administrative law, tax, Administrative Procedure Act

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 169 (180,947)

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

4.

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 150 (200,080)

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Chevron, tax, administrative law, statutory interpretation, deference

5.

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 145 (205,794)

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

6.

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 112 (250,834)
Citation 3

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

7.

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 108 (257,387)

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

8.

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 104 (264,248)

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

9.

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 96 (278,777)

Abstract:

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Mayo, Cohen, Administrative Procedure Act, IRS

10.

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 87 (296,729)

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

11.

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 86 (298,952)

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foreign tax credit, PPL, section 901, regulations

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 86 (298,952)

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

13.

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 83 (305,548)

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

14.

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 73 (329,299)

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

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 68 (342,310)

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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 65 (350,586)

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

17.

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 63 (356,272)

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

18.

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 59 (368,184)

Abstract:

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administrative procedure act, arbitrary and capricious standard, State Farm

19.

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 58 (371,235)

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

20.

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 48 (404,328)

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21.

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 43 (422,688)

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Brand X, Chevron, tax, 482, administrative law

22.

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 42 (426,489)

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

23.

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 37 (446,818)

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Intermountain, Colony, Brand X, Chevron, Chenery

24.

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 34 (459,711)

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25.

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 32 (468,781)

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Lantz, Chevron, Russello, Mannella

26.

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 18 (546,146)

Abstract:

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administrative law, state farm, arbitrary and capricious standard

27.

Pre-Enforcement Challenges and the Anti-Injunction Act

Tax Notes, May 14, 2018
Number of pages: 8 Posted: 26 Sep 2019
Patrick J. Smith
Ivins, Phillips & Barker
Downloads 8 (609,359)

Abstract:

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Anti-Injunction Act, Bob Jones University, Florida Bankers, Direct Marketing Association

Other Papers (1)

Total Downloads: 19
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 19

Abstract:

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Administrative Procedure Act, tax law, IRS, State Farm