Kristin E. Hickman

University of Minnesota - Twin Cities - School of Law

Distinguished McKnight University Professor

229 19th Avenue South

Minneapolis, MN 55455

United States

SCHOLARLY PAPERS

35

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CITATIONS
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Top 18,040

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38

Scholarly Papers (35)

1.

Reflections on Seminole Rock: The Past, Present, and Future of Deference to Agency Regulatory Interpretations

Yale Journal of Regulation, Notice & Comment Blog, Washington University in St. Louis Legal Studies Research Paper No. 2847668, Minnesota Legal Studies Research Paper No. 16-41, Virginia Public Law and Legal Theory Research Paper No. 2017-38
Number of pages: 77 Posted: 07 Oct 2016 Last Revised: 10 Aug 2017
Brigham Young University - J. Reuben Clark Law School, University of Washington - School of Law, University of Pittsburgh - School of Law, University of Virginia School of Law, George Washington University Law School, Independent, Cato Institute, Ohio State University (OSU) - Michael E. Moritz College of Law, Vanderbilt University - Law School, University of Iowa - College of Law, Florida State University - College of Law, University of North Carolina School of Law, Case Western Reserve University School of Law, New York University School of Law, Munger, Tolles & Olson, LLP, Harvard Law School, Harvard Law School, Washington University in St. Louis - School of Law, University of Dayton School of Law, Stanford University - Constitutional Law Center, Utah Supreme Court, Columbia University - Law School, Lewis & Clark Law School, University of Minnesota - Twin Cities - School of Law, Notre Dame Law School, George Mason University - Antonin Scalia Law School and Yale University, Law School
Downloads 1,035 (20,385)

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Administrative Agencies, Seminole Rock, Auer, What Is New in Administrative Law, Deference, Chevron

2.

Coloring Outside the Lines: Examining Treasury's (Lack of) Compliance With Administrative Procedure Act Rulemaking Requirements

Notre Dame Law Review, Vol. 82, 2007, Minnesota Legal Studies Research Paper No. 07-01
Number of pages: 82 Posted: 14 Jan 2007
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 571 (46,554)

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rulemaking, regulations, Administrative Procedure Act, APA, Treasury regulations, empirical, interpretative rules, good cause exception, Treasury, Internal Revenue Service

3.

Chevron's Inevitability

85 Geo. Wash. L. Rev. 1392 (2017)
Number of pages: 70 Posted: 02 Sep 2017 Last Revised: 24 Nov 2017
Kristin E. Hickman and Nicholas Bednar
University of Minnesota - Twin Cities - School of Law and Vanderbilt University, College of Arts and Science, Department of Political Science, Students
Downloads 386 (75,435)

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Chevron, judicial deference, judicial review, administrative law

4.

In Search of the 'Modern' Skidmore Standard

Columbia Law Review, Vol. 108, 2007, Minnesota Legal Studies Research Paper No. 07-33
Number of pages: 88 Posted: 03 Jul 2007 Last Revised: 14 Dec 2007
Kristin E. Hickman and Matthew D. Krueger
University of Minnesota - Twin Cities - School of Law and Government of the United States of America
Downloads 347 (85,329)

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skidmore, chevron, christensen, mead, judicial review, agencies, deference, judicial deference

5.

Of Lenity, Chevron, and Kpmg

Virginia Tax Review, 2007, Minnesota Legal Studies Research Paper No. 06-58
Number of pages: 38 Posted: 01 Nov 2006
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 317 (94,359)

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Lenity, Chevron, Skidmore, tax shelters, KPMG, National Muffler

6.

The Need for Mead: Rejecting Tax Exceptionalism in Judicial Deference

Minnesota Law Review, Vol. 90, p. 1537, 2006, Minnesota Legal Studies Research Paper No. 05-53
Number of pages: 83 Posted: 23 Feb 2006
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 311 (96,438)
Citation 1

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Chevron, Skidmore, Mead, National Muffler, deference

7.

Unpacking the Force of Law

Vanderbilt Law Review, Vol. 66, No. 2, 2013, Minnesota Legal Studies Research Paper No. 13-29
Number of pages: 79 Posted: 31 Mar 2013 Last Revised: 29 Jul 2013
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 305 (98,425)

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adminitrative procedure act, judicial review, Chevron, Skidmore, treasury regulation, revenue ruling, guidance, legislative rules, interpretative rules, nonlegislative rules

8.

Chevron's Domain

Georgetown Law Journal, Vol. 89, No. 4, 833
Number of pages: 89 Posted: 05 Dec 2001 Last Revised: 24 Jul 2013
Thomas W. Merrill and Kristin E. Hickman
Columbia University - Law School and University of Minnesota - Twin Cities - School of Law
Downloads 300 (100,198)

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Chevron

9.

A Problem of Remedy: Responding to Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements

George Washington Law Review, Vol. 76, 2008, Minnesota Legal Studies Research Paper No. 08-17
Number of pages: 63 Posted: 28 Apr 2008 Last Revised: 12 Oct 2008
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 277 (109,227)

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Treasury, regulations, APA, Administrative Procedure Act, pre-enforcement, judicial review, Chevron, Skidmore, standing, ripeness

10.

Administering the Tax System We Have

Also published at ETHICAL DUTIES TO THE TAX SYSTEM: A HANDBOOK 67 (Scott A. Schumacher & Michael Hatfield, eds. 2015), 63 Duke L.J. 1717 (2014), Minnesota Legal Studies Research Paper No. 14-20
Number of pages: 54 Posted: 16 Mar 2014 Last Revised: 24 Sep 2016
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 256 (118,634)

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tax exceptionalism, administrative law, treasury regulations, tax administration

11.

IRB Guidance: The No Man's Land of Tax Code Interpretation

Michigan State Law Review, 2009, Minnesota Legal Studies Research Paper No. 09-13
Number of pages: 34 Posted: 26 Mar 2009 Last Revised: 22 Nov 2009
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 253 (120,128)

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revenue ruling, revenue procedure, notice, informal guidance, administrative procedure act, notice-and-comment, rulemaking, judicial deference, Chevron, Skidmore, Mead

12.

The Promise and the Reality of U.S. Tax Administration

THE DELICATE BALANCE: TAX DISCRETIONS AND THE RULE OF LAW, Chris Evans, Judith Freedman, & Richard Krever eds., 2011, Minnesota Legal Studies Research Paper No. 10-60
Number of pages: 26 Posted: 13 Aug 2010 Last Revised: 24 Mar 2012
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 236 (128,835)

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delegation, tax, administrative law, rulemaking, Administrative Procedure Act, Treasury regulations, guidance documents

13.

Concepts, Categories, and Compliance in the Regulatory State

Minnesota Law Review, Vol. 94, p. 1151, 2010, Minnesota Legal Studies Research Paper No. 10-29
Number of pages: 51 Posted: 02 Apr 2010 Last Revised: 24 May 2010
Kristin E. Hickman and Claire A. Hill
University of Minnesota - Twin Cities - School of Law and University of Minnesota Law School
Downloads 225 (135,042)

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compliance, categories, statutory interpretation, regulation, tax shelters

14.

Brief of Prof. Kristin E. Hickman as Amicus Curiae in Support of Neither Party, United States v. Quality Stores, Inc. (United States Supreme Court)

Minnesota Legal Studies Research Paper No. 14-11
Number of pages: 45 Posted: 17 Nov 2013 Last Revised: 07 Feb 2014
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 185 (162,236)
Citation 2

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Chevron, Skidmore, judicial review, revenue rulings, guidance

15.

How Did We Get Here Anyway? Considering the Standing Question in Daimlerchrysler V. Cuno

Georgetown Journal of Law & Public Policy, Vol. 4, 2006, Minnesota Legal Studies Research Paper No. 05-48
Number of pages: 31 Posted: 29 Nov 2005
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 183 (163,860)

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Cuno, DaimlerChrysler, standing, tax

16.

Foreword: Daimlerchrysler V. Cuno and the Constitutionality of State Tax Incentives for Economic Development

Georgetown Journal of Law & Public Policy, Vol. 4, Minnesota Legal Studies Research Paper No. 05-49
Number of pages: 25 Posted: 02 Dec 2005
Kristin E. Hickman and Sarah L. Bunce
University of Minnesota - Twin Cities - School of Law and University of Minnesota
Downloads 176 (169,673)

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Cuno, Daimlerchrysler, State Tax, Dormant Commerce Clause

17.

Restoring the Lost Anti-Injunction Act

103 Va. L. Rev. 1683 (2017)
Number of pages: 83 Posted: 16 Oct 2017 Last Revised: 22 Nov 2017
Kristin E. Hickman and Gerald Kerska
University of Minnesota - Twin Cities - School of Law and Independent
Downloads 175 (170,534)

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Anti-Injunction Act, Treasury Regulations, Administrative Procedure Act, Florida Bankers, Chamber of Commerce

18.

Open Minds and Harmless Errors: Judicial Review of Post-Promulgation Notice and Comment

101 Cornell L. Rev. 261 (2016), Minnesota Legal Studies Research Paper No. 15-11
Number of pages: 64 Posted: 27 Mar 2015 Last Revised: 25 Jan 2016
Kristin E. Hickman and Mark Thomson
University of Minnesota - Twin Cities - School of Law and Crowell & Moring LLP
Downloads 174 (171,418)

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Administrative Procedure Act, rulemaking, notice-and-comment, judicial review, administrative law, open mind standard, harmless error

19.

The (Perhaps) Unintended Consequences of King v. Burwell

2015 Pepp. L. Rev. 56, Minnesota Legal Studies Research Paper No. 15-35
Number of pages: 16 Posted: 17 Oct 2015 Last Revised: 01 Dec 2015
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 147 (197,668)
Citation 1

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King v. Burwell, Chevron, Mayo Foundation, judicial review

20.

Taxpayer Standing and Daimlerchrysler V. Cuno: Where Do We Go from Here?

Tax Notes, Vol. 110, No. 7, February 20, 2006
Number of pages: 17 Posted: 18 Feb 2006
Kristin E. Hickman and Donald B. Tobin
University of Minnesota - Twin Cities - School of Law and University of Maryland Francis King Carey School of Law
Downloads 124 (226,268)

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cuno, daimlerchrysler, state tax incentives, taxpayer standing

21.

The Administrative Law of Borrowed Regulations: Legal Questions Regarding the Bankruptcy Law's Incorporation of IRS Standards

Norton Bankruptcy Law Adviser, Vol. 1, 2008
Number of pages: 17 Posted: 09 Apr 2008 Last Revised: 11 Apr 2008
Matthew Stephenson and Kristin E. Hickman
Harvard Law School and University of Minnesota - Twin Cities - School of Law
Downloads 123 (227,615)

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bankruptcy, tax, bapcpa, national standards

22.

Administrative Law's Growing Influence on U.S. Tax Administration

3 J. Tax Admin. 82 (2017)
Number of pages: 13 Posted: 03 Jun 2017 Last Revised: 10 Jun 2017
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 121 (230,455)

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tax administration, administrative law, judicial review

23.

Agency-Specific Precedents: Rational Ignorance or Deliberate Strategy?

Texas Law Review, Vol. 89, No. 1, p. 89, 2010, Minnesota Legal Studies Research Paper No. 11-43
Number of pages: 24 Posted: 09 Sep 2011 Last Revised: 04 Oct 2011
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 94 (274,617)

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24.

Pursuing a Single Mission (or Something Closer to It) for the IRS

Columbia Journal of Tax Law, Forthcoming, Minnesota Legal Studies Research Paper No. 16-16
Number of pages: 25 Posted: 05 May 2016 Last Revised: 29 Apr 2018
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 86 (290,576)

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Internal Revenue Service, tax expenditures, tax administration, administrative law, agency

25.

The Three Phases of Mead

Fordham Law Review, Vol. 83, 2014, Minnesota Legal Studies Research Paper No. 14-43
Number of pages: 28 Posted: 08 Nov 2014 Last Revised: 15 Nov 2014
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 80 (303,617)

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chevron, skidmore, mead, judicial review

26.

Amicus Brief of Kristin Hickman in Cohen, et al. v. United States, United States Court of Appeals for the District of Columbia Circuit

Minnesota Legal Studies Research Paper No. 10-58
Number of pages: 45 Posted: 23 Jul 2010 Last Revised: 02 Oct 2010
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 75 (315,282)

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amicus, tax, Administrative Procedure Act, justiciability, Anti-Injunction Act, Declaratory Judgment Act

27.

Brief of Amicus Curiae Professor Kristin E. Hickman in Support of Petitioners, Florida Bankers Ass'n v. US Dep't of the Treasury, No. 15-969 (United States Supreme Court)

Minnesota Legal Studies Research Paper No. 16-15
Number of pages: 33 Posted: 02 Mar 2016 Last Revised: 10 May 2016
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 71 (325,092)

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Anti-Injunction Act, Treasury regulation, tax administration, judicial review, Administrative Procedure Act

28.

Brief of Amicus Curiae Professor Kristin E. Hickman in Support of Respondents, United States v. Home Concrete & Supply, LLC (United States Supreme Court)

Minnesota Legal Studies Research Paper
Number of pages: 44 Posted: 22 Jan 2012
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 59 (357,815)
Citation 1

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Home Concrete, interim-final rule, Administrative Procedure Act, Treasury Regulation

29.

Navigating a Transition in U.S. Tax Administration

10 eJournal of Tax Research 329 (2012), Minnesota Legal Studies Research Paper No. 13-30
Number of pages: 18 Posted: 15 Jun 2013 Last Revised: 29 Jul 2013
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 50 (386,373)

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judicial review, tax administration, administrative law, Chevron, Administrative Procedure Act

30.

The Chevronization of Auer

103 Minn. L. Rev. Headnotes 103 (2019)
Number of pages: 11 Posted: 07 Apr 2019
Kristin E. Hickman and Mark Thomson
University of Minnesota - Twin Cities - School of Law and Crowell & Moring LLP
Downloads 49 (393,236)

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Auer, Kisor, judicial Review, judicial Deference, Chevron

31.

Symbolism and Separation of Powers in Agency Design

Notre Dame Law Review, Vol. 93, No. 4, 2018
Number of pages: 26 Posted: 30 Jun 2018
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 48 (393,236)

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Separation of Powers, Agency Design, Severability

32.

Administering Tax Complexity Versus Simplicity

TAX SIMPLIFICATION (Chris Evans, Richard Krever, & Peter Mellor eds., 2015)
Number of pages: 36 Posted: 23 Oct 2017
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 40 (422,319)

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tax complexity, tax simplification, administrative law

33.

SOPRA? So What? Chevron Reform Misses the Target Entirely

University of St. Thomas Law Journal, Vol. 14, No. 3, 2018
Number of pages: 11 Posted: 13 Jun 2019
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 26 (485,395)

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Separation of Powers Restoration Act, SOPRA, Chevron, Judicial Deference

34.

To Repudiate or Merely Curtail? Justice Gorsuch and Chevron Deference

Alabama Law Review, Vol. 70, No. 3, 2019
Number of pages: 23 Posted: 13 Jun 2019
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 9 (585,642)

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Chevron, Gorsuch, Judicial Review, Deference, Statutory Interpretation

35.

From Capital Gains to Tax Administration, and Everything In Between: In Honour of Professor Chris Evans

eJournal of Tax Research, Vol. 16, No. 2, p. 269-277 (2019)
Number of pages: 9 Posted: 13 Jun 2019
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 7 (598,403)

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capital gains taxation, tax compliance costs, tax complexity

Other Papers (1)

Total Downloads: 26
1.

How Agencies Communicate

Yale Journal on Regulation, Notice & Comment Blog
Number of pages: 21 Posted: 28 Mar 2018
University of Texas at Austin - School of Law, University of North Carolina (UNC) at Chapel Hill, University of Washington School of Law, University of Washington - School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, University of Iowa - College of Law, Yale University - Law School, Vanderbilt University - Law School, University of Minnesota - Twin Cities - School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law and Brigham Young University - J. Reuben Clark Law School
Downloads 26

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Administrative Law, Administrative Guidance, Communication, Deference, Regulations, Notice-and-Comment, Rulemaking, Examples