Navigating a Transition in U.S. Tax Administration
10 eJournal of Tax Research 329 (2012)
18 Pages Posted: 15 Jun 2013 Last revised: 29 Jul 2013
Date Written: October 1, 2012
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: Suggested Citation