Chevron Step Zero after City of Arlington

8 Pages Posted: 15 Aug 2013

Date Written: August 12, 2013

Abstract

City of Arlington was not a tax case, but is still relevant for the tax world because the Supreme Court clarified when the Chevron two-step test for evaluating the validity of some agency interpretations of statutory provisions applies. This issue is generally referred to as ‘‘Chevron step zero.’’ The main holding of City of Arlington was that issues of statutory interpretation related to the scope of the agency’s jurisdiction or authority to act are subject to the Chevron two-step test. However, the decision also suggests that the most unsatisfactory aspect of the Mead test for answering Chevron step zero may have been eliminated.

Keywords: Chevron, tax, administrative law, statutory interpretation, deference

Suggested Citation

Smith, Patrick J., Chevron Step Zero after City of Arlington (August 12, 2013). Tax Notes, Vol. 140, Aug. 12, 2013, p. 713. Available at SSRN: https://ssrn.com/abstract=2309919

Patrick J. Smith (Contact Author)

Ivins, Phillips & Barker ( email )

1717 K Street, NW Suite 600
Washington, DC 20006
United States

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