Kristin E. Hickman

University of Minnesota - Twin Cities - School of Law

Distinguished McKnight University Professor

229 19th Avenue South

Minneapolis, MN 55455

United States

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SCHOLARLY PAPERS

27

DOWNLOADS
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5,010

CITATIONS
Rank 15,849

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Top 15,849

in Total Papers Citations

22

Scholarly Papers (27)

1.

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 494 (41,084)
Citation 8

Abstract:

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

2.

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 307 (72,872)
Citation 2

Abstract:

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

3.

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 298 (80,040)

Abstract:

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

4.

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 271 (84,384)
Citation 7

Abstract:

Chevron, Skidmore, Mead, National Muffler, deference

5.

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 262 (95,754)
Citation 4

Abstract:

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

6.

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 216 (108,722)
Citation 1

Abstract:

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

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 201 (94,268)

Abstract:

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

8.

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 197 (116,088)

Abstract:

compliance, categories, statutory interpretation, regulation, tax shelters

9.

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 180 (115,042)

Abstract:

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

10.

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 177 (137,191)

Abstract:

Cuno, DaimlerChrysler, standing, tax

11.

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 169 (142,854)

Abstract:

Cuno, Daimlerchrysler, State Tax, Dormant Commerce Clause

12.

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 168 (111,520)

Abstract:

tax exceptionalism, administrative law, treasury regulations, tax administration

13.

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 162 (141,376)

Abstract:

Chevron, Skidmore, judicial review, revenue rulings, guidance

14.

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 115 (191,786)

Abstract:

cuno, daimlerchrysler, state tax incentives, taxpayer standing

15.

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 114 (195,515)

Abstract:

bankruptcy, tax, bapcpa, national standards

16.

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 109 (119,946)

Abstract:

Chevron

17.

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 63 (263,701)

Abstract:

18.

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 62 (280,839)

Abstract:

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

19.

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 43 (297,220)

Abstract:

chevron, skidmore, mead, judicial review

20.

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 University of Minnesota - Twin Cities - School of Law
Downloads 40 (180,360)

Abstract:

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

21.

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 38 (335,816)

Abstract:

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

22.

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 27 (348,291)

Abstract:

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

23.

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 0 (361,486)

Abstract:

tax administration, administrative law, judicial review

24.

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
Number of pages: 77 Posted: 07 Oct 2016 Last Revised: 25 Jul 2017
Brigham Young University - J. Reuben Clark Law School, University of Washington - School of Law, University of Utah - S.J. Quinney College of Law, Independent, George Washington University Law School, Independent, Competitive Enterprise 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 (UNC) at Chapel Hill - 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, Barry University - Dwayne O. Andreas School of Law, University of California, Berkeley, School of Law, Students, Utah Supreme Court, Columbia University - Law School, Lewis & Clark Law School, University of Minnesota - Twin Cities - School of Law, Notre Dame Law School, The Hoover Institution on War, Revolution, and Peace and Yale Law School
Downloads 0 (55,235)

Abstract:

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

25.

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: 24 Posted: 05 May 2016 Last Revised: 17 May 2016
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 0 (304,729)

Abstract:

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

26.

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 0 (287,675)

Abstract:

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

27.

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 0 (196,759)

Abstract:

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