This Article takes the controversial position that Treasury regulations are entitled to judicial deference under the Chevron doctrine, as clarified by the Supreme Court in the more recent Mead case, whether those regulations promulgated pursuant to specific authority delegated in a substantive provision of the Internal Revenue Code or in the exercise of general authority granted in Code § 7805(a). The Article attributes the unwillingness to concede Chevron’s applicability to tax exceptionalism, the erroneous perception of many scholars that tax is different than other areas of the law, which for the purpose of this Article translates into the idea that tax should have its own judicial deference standards separate from the Chevron/Mead regime. This Article reviews a century of jurisprudence and scholarship to show that what many tax scholars and practitioners believe is a unique tax deference tradition is, in fact, merely consistent with broader deference principles espoused by the courts and scholars throughout administrative law. Further, while many in the tax community believe that aspects of tax law and practice render Chevron deference inappropriate for most Treasury regulations, this Article contends that tax closely resembles other administrative law areas in which Chevron deference clearly applies. Finally, having established that the Chevron/Mead framework should apply in tax cases, this Article applies the standard articulated in Mead to demonstrate that Chevron is the appropriate evaluative standard for Treasury regulations and responds to arguments suggesting an alternative outcome.
News & Events
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Volume 97 Lead Piece Profiled in New York Times
The Volume 97 Lead Piece, a study of how the Supreme Court treats business interests by distinguished legal scholars Lee Epstein, William M. Landes, and Richard A. Posner, was profiled in the May 5, 2013 edition of the New York Times. The story, titled Corporations Find a Friend in the Supreme Court, [...]
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Volume 98 Spring Submissions Closed
The Minnesota Law Review has closed the spring submissions period for Volume 98. Submissions for Volume 98 will reopen on Thursday, August 1. Please see the submissions page for more details.
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Volume 98 Submissions Will Open Feb. 15
The Minnesota Law Review will begin accepting submissions for Volume 98 on Friday, February 15, 2013. Please see this page for more details.
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Minnesota Law Review Announces Volume 98 Editorial Board
The Minnesota Law Review is pleased to announce its Volume 98 editorial board, headed by Editor in Chief Jake Vandelist.
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Minnesota Law Review Announces 2013 Symposium Topic
The Minnesota Law Review is pleased to announce that its 2013 symposium will address the legal and political issues facing organized labor in the United States. The symposium will be held at the University of Minnesota Law School on October 25, 2013.
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