Kristin E. Hickman

University of Minnesota - Twin Cities - School of Law

McKnight Presidential Professor in Law

229 19th Avenue South

Minneapolis, MN 55455

United States

  • University of Minnesota - Twin Cities - School of Law

    • Email
    • Tel: 612-624-2915
SCHOLARLY PAPERS

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Scholarly Papers (53)

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1.

ChatGPT Goes to Law School

71 Journal of Legal Education 387 (2022)
Number of pages: 14 Posted: 25 Jan 2023 Last Revised: 13 Mar 2025
Jonathan H. Choi, Kristin E. Hickman, Amy Monahan and Daniel Schwarcz
University of Southern California, University of Minnesota - Twin Cities - School of Law, University of Minnesota Law School and University of Minnesota Law School
Downloads 17,090 (495)
Citation 203

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ChatGPT, law school, AI, natural language processing, Legal Data, NLP, Legal NLP, Legal Analytics, natural language understanding, evaluation, machine learning, artificial intelligence, artificial intelligence and law

2.

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
Aaron L. Nielson, Sanne H. Knudsen, Amy J. Wildermuth, Aditya Bamzai, Richard J. Pierce, Cynthia Barmore, William Yeatman, Christopher J. Walker, Kevin M. Stack, Andy Grewal, Steve R. Johnson, F. Andrew Hessick, Jonathan H. Adler, Catherine M. Sharkey, David Feder, Cass R. Sunstein, Adrian Vermeule, Ronald M. Levin, Kevin O. Leske, James Cleith Phillips, Daniel Ortner, Gillian E. Metzger, William Funk, Kristin E. Hickman, Jeffrey A. Pojanowski, Adam White and Conor Clarke
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, Pacific Legal Foundation, University of Michigan Law School, 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, Brigham Young University, Utah Supreme Court, Columbia University - Law School, Lewis & Clark Law School, University of Minnesota - Twin Cities - School of Law, Notre Dame Law School, American Enterprise InstituteGeorge Mason University - Antonin Scalia Law School and Washington University in St. Louis - School of Law
Downloads 1,413 (29,843)
Citation 3

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

3.

Anticipating A New Modern Skidmore Standard

74 Duke Law Journal Online 111 (2025), Minnesota Legal Studies Research Paper No. 24-37
Number of pages: 28 Posted: 03 Sep 2024 Last Revised: 18 Apr 2025
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 887 (58,145)

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Skidmore, Chevron, Loper Bright, judicial review, statutory interpretation

4.

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 725 (76,086)

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

5.

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 University of Minnesota Law School
Downloads 578 (101,606)
Citation 2

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Chevron, judicial deference, judicial review, administrative law

6.

Nondelegation As Constitutional Symbolism

89 Geo. Wash. L. Rev. 1079 (2021)
Number of pages: 64 Posted: 10 Jun 2021 Last Revised: 29 Oct 2021
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 492 (123,909)

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delegation, nondelegation, statutory interpretation, gundy, Constitution, constitutional symbolism, legislative power, separation of powers, stare decisis

7.

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 473 (129,875)

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

8.

Narrowing Chevron’s Domain

70 Duke Law Journal 931 (2021), BYU Law Research Paper No. 20-07
Number of pages: 83 Posted: 02 Mar 2020 Last Revised: 28 Jan 2021
Kristin E. Hickman and Aaron L. Nielson
University of Minnesota - Twin Cities - School of Law and Brigham Young University - J. Reuben Clark Law School
Downloads 466 (132,286)

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Chevron, Mead, Skidmore, administrative law, rulemaking, deference

9.

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 451 (137,725)

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Chevron

10.

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 425 (147,504)

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

11.

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 399 (158,530)

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Chevron, Skidmore, Mead, National Muffler, deference

12.

Of Lenity, Chevron, and KPMG

26 Virginia Tax Review 905 (2007), Minnesota Legal Studies Research Paper No. 06-58
Number of pages: 38 Posted: 01 Nov 2006 Last Revised: 13 Mar 2025
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 396 (159,888)

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

13.

Categorizing Chevron

81 Ohio St. L.J. 611 (2020)
Number of pages: 61 Posted: 28 Oct 2020 Last Revised: 13 Jan 2021
Kristin E. Hickman and David Hahn
University of Minnesota - Twin Cities - School of Law and Independent
Downloads 392 (161,727)

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Chevron, judicial review, Administrative Procedure Act, standards of review

14.

Administering the Tax System We Have

63 Duke Law Journal 1717 (2014), Minnesota Legal Studies Research Paper No. 14-20, Reprinted in Ethical Duties to the Tax System: A Handbook 67 (Scott A. Schumacher & Michael Hatfield, eds. 2015)
Number of pages: 54 Posted: 16 Mar 2014 Last Revised: 13 Mar 2025
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 360 (177,773)

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tax exceptionalism, administrative law, treasury regulations, tax administration

15.

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 337 (191,036)
Citation 1

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

16.

Harmonizing Delegation and Deference After Loper Bright

New York University Law Review (forthcoming 2025), Minnesota Legal Studies Research Paper No. 25-17
Number of pages: 40 Posted: 12 Mar 2025 Last Revised: 13 Mar 2025
Kristin E. Hickman and Amy J. Wildermuth
University of Minnesota - Twin Cities - School of Law and University of Pittsburgh - School of Law
Downloads 324 (199,268)

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17.

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 312 (207,577)
Citation 1

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

18.

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 310 (209,013)

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

19.

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 309 (209,720)

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tax administration, administrative law, 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 Clare Locke LLP
Downloads 298 (217,978)

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

21.

The Future of Chevron Deference

70 Duke Law Journal 1015 (2021), BYU Law Research Paper No. 21-03
Number of pages: 10 Posted: 02 Feb 2021 Last Revised: 08 Feb 2021
Kristin E. Hickman and Aaron L. Nielson
University of Minnesota - Twin Cities - School of Law and Brigham Young University - J. Reuben Clark Law School
Downloads 287 (226,753)
Citation 1

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administrative law, Chevron, deference, Supreme Court, rulemaking,

22.

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 277 (235,266)

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compliance, categories, statutory interpretation, regulation, tax shelters

23.

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 276 (236,151)

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

24.

The Roberts Court's Structural Incrementalism

136 Harv. L. Rev. F. 75 (2022), Minnesota Legal Studies Research Paper No. 22-22
Number of pages: 22 Posted: 05 Dec 2022 Last Revised: 01 Feb 2023
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 256 (254,889)

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administrative law, separation of powers, Roberts Court, major questions doctrine, nondelegation doctrine, Chevron deference, agency design

25.

The Federal Tax System's Administrative Law Woes Grow

American Bar Association Tax Times, Vol. 41, No. 2
Number of pages: 6 Posted: 13 Jul 2022
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 218 (298,236)

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tax administration, rulemaking, regulations, Administrative Procedure Act

26.

Foreword: DaimlerChrysler v. Cuno and the Constitutionality of State Tax Incentives for Economic Development

4 Georgetown Journal of Law & Public Policy 15 (2006), Minnesota Legal Studies Research Paper No. 05-49
Number of pages: 17 Posted: 02 Dec 2005 Last Revised: 13 Mar 2025
Kristin E. Hickman and Sarah L. Bunce
University of Minnesota - Twin Cities - School of Law and University of Minnesota
Downloads 218 (298,236)

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Cuno, Daimlerchrysler, State Tax, Dormant Commerce Clause

27.

The (Perhaps) Unintended Consequences of King v. Burwell

2015 Pepperdine Law Review 56, Minnesota Legal Studies Research Paper No. 15-35
Number of pages: 16 Posted: 17 Oct 2015 Last Revised: 12 Mar 2025
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 215 (302,170)
Citation 1

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

28.

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 215 (302,170)
Citation 7

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Chevron, Skidmore, judicial review, revenue rulings, guidance

29.

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

4 Georgetown Journal of Law & Public Policy 47 (2006), Minnesota Legal Studies Research Paper No. 05-48
Number of pages: 27 Posted: 29 Nov 2005 Last Revised: 13 Mar 2025
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 211 (307,726)
Citation 1

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Cuno, DaimlerChrysler, standing, tax

30.

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 206 (314,715)

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bankruptcy, tax, bapcpa, national standards

31.

Textualism and the Administrative Procedure Act

Notre Dame Law Review, Vol. 98, No. 5, 2023, Minnesota Legal Studies Research Paper No. 23-14
Number of pages: 44 Posted: 13 Jul 2023
Kristin E. Hickman and Mark Thomson
University of Minnesota - Twin Cities - School of Law and Clare Locke LLP
Downloads 192 (335,948)

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Administrative Procedure Act, textualism, notice-and-comment, rulemaking, Supreme Court

32.

Competing Narratives on OIRA Review of Tax Regulations

Ohio State Legal Studies Research Paper No. 838, 19 Journal of Law, Economics and Policy 272 (2024), Minnesota Legal Studies Research Paper No. 24-09
Number of pages: 23 Posted: 12 Apr 2024 Last Revised: 01 May 2024
Kristin E. Hickman and Bridget C.E. Dooling
University of Minnesota - Twin Cities - School of Law and The Ohio State University
Downloads 171 (372,769)

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OIRA, Executive Order 12866, cost-benefit analysis, tax exceptionalism, rulemaking

33.

Applying the Regulatory Report Card to Tax Regulations

Journal of Benefit-Cost Analysis [10.1017/bca.2024.40], Minnesota Legal Studies Research Paper No. 23-02, Ohio State Legal Studies Research Paper No. 896
Number of pages: 16 Posted: 11 Jan 2023 Last Revised: 13 Mar 2025
Bridget C.E. Dooling and Kristin E. Hickman
The Ohio State University and University of Minnesota - Twin Cities - School of Law
Downloads 170 (374,691)

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regulatory impact analysis, Regulatory Report Card, OIRA, rulemaking, regulatory practices, Treasury regulations, tax administration

34.

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 165 (384,611)

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cuno, daimlerchrysler, state tax incentives, taxpayer standing

35.

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 Clare Locke LLP
Downloads 146 (425,923)

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Auer, Kisor, judicial Review, judicial Deference, Chevron

36.

An Overlooked Dimension to OIRA Review of Tax Regulatory Actions

105 Minn. L. Rev. Headnotes 454 (2021)
Number of pages: 27 Posted: 06 Apr 2021 Last Revised: 26 May 2021
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 135 (453,552)

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OIRA, Treasury regulations, Administrative Procedure Act, regulatory impact analysis

37.

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

7 Columbia Journal of Tax Law 169 (2016), Minnesota Legal Studies Research Paper No. 16-16
Number of pages: 25 Posted: 05 May 2016 Last Revised: 13 Mar 2025
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 132 (462,022)

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

38.

Agency-Specific Precedents: Rational Ignorance or Deliberate Strategy?

Minnesota Legal Studies Research Paper No. 11-43
Number of pages: 24 Posted: 09 Sep 2011 Last Revised: 13 Mar 2025
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 130 (467,685)

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39.

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 124 (485,312)

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chevron, skidmore, mead, judicial review

40.

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 121 (494,703)
Citation 1

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Separation of Powers, Agency Design, Severability

41.

Pre-Analysis Research Plan for OIRA Review of Treasury Regulations Project

Minnesota Legal Studies Research Paper No. 24-01
Number of pages: 22 Posted: 28 Apr 2023
Bridget C.E. Dooling and Kristin E. Hickman
The Ohio State University and University of Minnesota - Twin Cities - School of Law
Downloads 117 (510,763)

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tax, Treasury, IRS, Internal Revenue Service, regulation, OIRA, regulatory impact analysis, regulatory analysis, cost-benefit analysis, benefit-cost analysis

42.

§ 245A and T.D. 9865: Two Steps Forward, One Step Back for Temporary Treasury Regulations?

Columbia Journal of Tax Law Tax Matters, Minnesota Legal Studies Research Paper
Number of pages: 4 Posted: 04 Feb 2020 Last Revised: 14 Mar 2025
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 113 (520,936)

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tax, TCJA, 245A, dividends received deduction, good cause exception, Administrative Procedure Act, temporary regulations

43.

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 112 (524,533)

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tax complexity, tax simplification, administrative law

44.

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 108 (538,836)

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Chevron, Gorsuch, Judicial Review, Deference, Statutory Interpretation

45.

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 107 (542,543)
Citation 1

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

46.

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 98 (577,592)

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

47.

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 97 (581,426)
Citation 2

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

48.

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 89 (613,858)

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

49.

Brief of Amicus Curiae Kristin E. Hickman In Support of Petitioners, CIC Services, LLC v. Internal Revenue Service, et al., No. 19-930 (U.S. Supreme Court)

Number of pages: 44 Posted: 29 Aug 2020
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 82 (645,040)

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tax, administrative law, Anti-Injunction Act, Administrative Procedure Act, judicial review

50.

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 82 (645,040)

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

51.

Counterpoint: Tax Exceptionalism from Notice-and-Comment Rulemaking Procedures Is Bad Policy and Bad Law

ABA TAX TIMES, Winter-Spring • June 2024 • Vol. 43 No. 2, Minnesota Legal Studies Research Paper No. 24-36
Number of pages: 10 Posted: 03 Sep 2024
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 60 (763,855)

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tax administration, rulemaking procedures, administrative procedure act, tax exceptionalism

52.

Brief of Amicus Curiae Professor Kristin E. Hickman In Support of Petitioners, CIC Services, LLC v. Internal Revenue Service (U.S. Sup. Ct.) (Petition Stage)

Number of pages: 28 Posted: 19 Mar 2020 Last Revised: 23 Jul 2020
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 58 (776,849)

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Anti-Injunction Act, judicial review, Administrative Procedure Act, tax exceptionalism

53.

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 47 (858,533)

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capital gains taxation, tax compliance costs, tax complexity

Other Papers (1)

Total Downloads: 66
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1.

How Agencies Communicate

Yale Journal on Regulation, Notice & Comment Blog
Number of pages: 21 Posted: 28 Mar 2018
Susan C. Morse, Leigh Osofsky, Elizabeth G. Porter, Kathryn A. Watts, Michael Herz, Andy Grewal, Nicholas R. Parrillo, Kevin M. Stack, Kristin E. Hickman, Christopher J. Walker and Aaron L. Nielson
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, University of Michigan Law School and Brigham Young University - J. Reuben Clark Law School
Downloads 66

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