Old Regs

55 Pages Posted: 22 Aug 2022 Last revised: 7 Dec 2023

See all articles by Susan C. Morse

Susan C. Morse

University of Texas at Austin - School of Law

Date Written: August 16, 2022


Old regs should not be subject indefinitely to administrative procedure challenge. Instead, we should leave them alone. The consensus case law view applies the six-year limitations period under 28 U.S.C. § 2401(a) with accrual at the time of promulgation. This strikes the right balance between accuracy and repose and correctly reflects that all of the elements of the administrative procedure claim are in place at the time of the alleged error, when the regulation was promulgated. When -- as is sometimes true in tax -- the government delays a claim through no fault of any plaintiff, equity provides the appropriate judicial solution.

Keywords: limitations period, 28 USC 2401(a), Notices, Oakbrook, Hewitt, Mann Construction, CIC Services, Administrative Procedure Act, Govig

JEL Classification: K34, K23

Suggested Citation

Morse, Susan C., Old Regs (August 16, 2022). U of Texas Law, Legal Studies Research Paper , George Mason Law Review, Vol. 31, No. 1, Available at SSRN: https://ssrn.com/abstract=4191798 or http://dx.doi.org/10.2139/ssrn.4191798

Susan C. Morse (Contact Author)

University of Texas at Austin - School of Law ( email )

727 East Dean Keeton Street
Austin, TX 78705
United States

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