Auer/Seminole Rock Deference in the Tax Court

Abstract

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.