More Ways Florida Bankers Misapplied the APA

6 Pages Posted: 11 Oct 2014

Date Written: April 21, 2014


In a previous article, I described one set of reasons why the D.C. district court misapplied the arbitrary and capricious standard of the Administrative Procedure Act (APA) in rejecting a challenge to regulations requiring banks to report to the IRS interest earned on accounts held by non-resident aliens. This article describes additional errors in the court’s APA analysis, particularly its failure to apply the requirement that an agency must consider alternative approaches to achieving its goal and that the agency must provide a satisfactory explanation for why it rejected those alternatives.

Keywords: administrative law, state farm, arbitrary and capricious standard

Suggested Citation

Smith, Patrick J., More Ways Florida Bankers Misapplied the APA (April 21, 2014). Tax Notes, April 21, 2014, p. 361, Available at SSRN:

Patrick J. Smith (Contact Author)

Ivins, Phillips & Barker ( email )

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

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