Chief Counsel’s Subtle Impact on Revenue: Regulations, Litigation, and Administrative Guidance

10 Pages Posted: 2 Dec 2012  

Roberta F. Mann

University of Oregon School of Law

Date Written: 2012

Abstract

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

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

Roberta F. Mann (Contact Author)

University of Oregon School of Law ( email )

1515 Agate Street
Eugene, OR Oregon 97403
United States
541-346-3854 (Phone)
541-346-1564 (Fax)

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