Auer/Seminole Rock Deference in the Tax Court

55 Pages Posted: 4 Apr 2013

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: April 2, 2013


Deference doctrines involve the extent to which courts, in their interpretation of statutes and regulations, should be influenced by how the agencies charged with administering these authorities construe them. Deference doctrine has received enormous attention in the case law and the commentary during the past three decades, both in tax and in administrative law.

In Gonzales v. Oregon, the Supreme Court identified three strands of deference doctrine: deference under Chevron, deference under Skidmore/Mead, and deference under Auer/Seminole Rock (hereafter “ASR”). The first and second strands in tax have been well rehearsed.

Suggested Citation

Johnson, Steve R., Auer/Seminole Rock Deference in the Tax Court (April 2, 2013). Pittsburgh Tax Review, Vol. 11, 2013, Forthcoming, FSU College of Law, Public Law Research Paper No. 630, Available at SSRN:

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

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