Navigating a Transition in U.S. Tax Administration

10 eJournal of Tax Research 329 (2012)

Minnesota Legal Studies Research Paper No. 13-30

18 Pages Posted: 15 Jun 2013 Last revised: 29 Jul 2013

Kristin E. Hickman

University of Minnesota - Twin Cities - School of Law

Date Written: October 1, 2012

Abstract

Written for the 10th International Tax Administration Conference hosted by the School of Taxation and Business Law (Atax), Australian School of Business, The University of New South Wales, this essay summarizes and discusses the implications of three recent key cases in U.S. tax administration: Mayo Foundation for Medical Education and Research v. United States, 131 S.Ct. 704 (2011); Cohen v. United States, 650 F.3d 717 (D.C. Cir. 2011) (en banc); and United States v. Home Concrete & Supply LLC, 132 S.Ct. 1836 (2012).

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

JEL Classification: K23, K34

Suggested Citation

Hickman, Kristin E., Navigating a Transition in U.S. Tax Administration (October 1, 2012). 10 eJournal of Tax Research 329 (2012); Minnesota Legal Studies Research Paper No. 13-30. Available at SSRN: https://ssrn.com/abstract=2278989

Kristin E. Hickman (Contact Author)

University of Minnesota - Twin Cities - School of Law ( email )

229 19th Avenue South
Minneapolis, MN 55455
United States
612-624-2915 (Phone)

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