Structural Tax Exceptionalism

53 Pages Posted: 13 Dec 2015 Last revised: 4 Feb 2016

See all articles by James M. Puckett

James M. Puckett

The Pennsylvania State University (University Park) – Penn State Law

Date Written: December 11, 2015


This Article argues that it is misleading to declare the death of tax exceptionalism and that structural tax exceptionalism may have important benefits. Part II provides a brief historical overview of the rise of federal agency administration of statutes and especially tax laws. The history trends to detract from anti-tax and anti-agency rhetoric that counsel disempowering the Treasury Department and other administrative agencies from comprehensively enforcing laws and making policy in their relevant domains. Part III analyzes how the Code's structure for tax administration differs from the APA template for administrative agencies. Part IV deconstructs these differences, drawing from general administrative law scholarship to identify potential advantages and drawbacks of structural tax exceptionalism. This Article concludes by recommending caution before dismantling the exceptional features of tax administration.

Keywords: tax, structural tax exceptionalism

Suggested Citation

Puckett, James M., Structural Tax Exceptionalism (December 11, 2015). 49 Ga. L. Rev. 1067 (2015), Penn State Law Research Paper No. 13-2015, Available at SSRN:

James M. Puckett (Contact Author)

The Pennsylvania State University (University Park) – Penn State Law ( email )

Lewis Katz Building
University Park, PA 16802
United States

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