Petaluma and the Limits of Treasury's Authority

9 Pages Posted: 28 Jul 2014 Last revised: 26 Sep 2014

See all articles by Andy Grewal

Andy Grewal

University of Iowa - College of Law

Date Written: July 28, 2014


In a prior article, I explained how taxpayers could make arguments that would potentially avoid the Supreme Court's adverse holdings in United States v. Woods. The Court deliberately left one issue open, citing a brief that I had submitted, and another issue went unacknowledged but can still be presented by taxpayers.

In Petaluma v. United States, currently pending in the D.C. Circuit, the taxpayer has adopted the regulatory arguments I presented in the earlier article. Consequently, what was once a mind-numbing case about partnership audit procedure has become a case about fundamental tax and administrative law doctrines.

This short article alerts the reader to the issues raised in Petaluma's appeal. It forgoes extensive doctrinal analysis, which I've performed elsewhere. However, the temptation to criticize some of the rather peculiar arguments in the government's reply brief cannot be resisted.

Keywords: APA, tax, Mayo

Suggested Citation

Grewal, Amandeep S., Petaluma and the Limits of Treasury's Authority (July 28, 2014). Tax Notes, Vol. 144, No. 479, 2014, U Iowa Legal Studies Research Paper No. 14-22, Available at SSRN:

Amandeep S. Grewal (Contact Author)

University of Iowa - College of Law ( email )

Melrose and Byington
Iowa City, IA 52242
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
PlumX Metrics