10 Pages Posted: 2 Dec 2012
Date Written: 2012
This essay examines the Chief Counsel’s role in the tax system and attempts to assess the ways in which it may affect revenue. The essay specifically discusses the revenue impacts of regulations and litigation led by the Office of Chief Counsel. Ultimately, the essay calls on Congress to systematically require analyses of revenue impacts of tax legislation and the administrative response to such legislation.
Keywords: Chief Counsel, tax policy, revenue, regulations
JEL Classification: K34, K41, M48
Suggested Citation: Suggested Citation
Mann, Roberta F., Chief Counsel’s Subtle Impact on Revenue: Regulations, Litigation, and Administrative Guidance (2012). National Tax Journal, December 2012, 65 (4), 889–898, Forthcoming. Available at SSRN: https://ssrn.com/abstract=2184077
By Roberta Mann