We have written extensively on the intersection of tax law and administrative law, specifically on how the Administrative Procedure Act (APA) and the Anti-Injunction Act (AIA) factor into tax cases. In a recent article for the ABA Tax Times, Kristin E. Hickman, a leading authority in the fields of tax administration, administrative law and statutory interpretation, discusses several tax opinions from 2022 concerning APA issues. We think this article is a must-read for taxpayers and practitioners.
For some of our prior posts on tax law and administrative law, see below:
- IRS Appeals Will Not Consider Regulatory Invalidity Challenges
- Courts Outline Boundaries of the AIA Post-CIC Services
- Sixth Circuit Denies Proceeds Regulation Rehearing, Sets Up Circuit Split
- Sixth Circuit Sides with Taxpayer in APA Challenge to Reportable Transaction Regime
- District Court Vacates, Sets Aside IRS Reportable Transaction Notice
- IRS Chief Counsel Signals Increased Tax Enforcement
- Supreme Court Opens Door to APA Challenge of Overreaching
- Supreme Court Denies Review of QinetiQ
- APA Challenge to Notice of Deficiency: QinetiQ Requests Supreme Court Review
- District Court Holds Anti-Inversion Regulation Unlawfully Issued
- APA Challenge to Notice of Deficiency: QinetiQ Affirmed
- 3M Company, IRS File Reply Briefs in "Blocked Income" Case; Tax Court Orders Oral Argument
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.