Interpretations by Treasury and the IRS: Authoritative Weight, Judicial Deference, and the Separation of Powers

Rutgers University Law Review, 2020

69 Pages Posted: 20 Jul 2020

See all articles by Islame Hosny

Islame Hosny

Columbia University; Pryor Cashman LLP

Date Written: June 27, 2020

Abstract

In this article, Islame Hosny discusses the balance of power between the judicial branch of the federal government and administrative agencies and analyzes three standards of judicial deference to administration agency interpretations: Chevron, Skidmore and Auer. He also examines the authoritative weight of various types of advice issued by Treasury and the IRS as well as the degree of judicial deference accorded to each type of guidance. Further, Islame addresses recent criticisms of the Auer and Chevron deference standards as violating separation of powers and analyzes the judiciary's recent efforts to restore the constitutional balance of power between the judiciary and administrative agencies by limiting the reach of Auer and Chevron and reinvigorating the power of judicial review. Finally, Islame analyzes the potential impact of recent changes in the Chevron doctrine on the administration of the tax laws.

Keywords: Chevron, auer, skidmore, kisor, tax, judicial deference, irs, treasury, judicial deference, administrative law, constitutional law, separation of powers, regulations, revenue rulings, marbury,

Suggested Citation

Hosny, Islame, Interpretations by Treasury and the IRS: Authoritative Weight, Judicial Deference, and the Separation of Powers (June 27, 2020). Rutgers University Law Review, 2020, Available at SSRN: https://ssrn.com/abstract=3636954

Islame Hosny (Contact Author)

Columbia University ( email )

3022 Broadway
New York, NY 10027
United States

Pryor Cashman LLP ( email )

7 Times Square
New York, NY 10036
United States

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