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63 Duke L.J. 1625 (2013-2014)
Taking Administrative Law to Tax

handle is hein.journals/duklr63 and id is 1661 raw text is: Duke Law Journal VOLUME 63 MAY 2014 NUMBER 8 TAKING ADMINISTRATIVE LAW TO TAX Foreword Amandeep S. Grewalt Not too long ago, an academic symposium titled Taking Administrative Law to Tax would have been just that-academic. For decades, tax law sat comfortably isolated from administrative-law doctrines that governed other areas of law. For example, while administrative-law scholars and practitioners explored the contours of the Chevron doctrine and challenged agencies that did not observe the Administrative Procedure Act's requirements, tax kept plugging along, with its unique set of deference standards and general indifference to Treasury's frequent APA violations. But things have now changed. Scholars in this Symposium, along with others, have successfully pushed the tax community to take a fresh look at long-overlooked administrative-law doctrines and explore how those doctrines may shape tax practice. Consequently, in recent years, courts have validated APA-based challenges to Treasury and IRS actions, when such challenges were not even on the radar screen a few years ago. Somewhat ironically, the biggest opening for challenges to Treasury and IRS actions came through a government victory. In Mayo Foundation for Medical Education & Research v. United States,' the Supreme Court rejected a taxpayer's claim that tax-specific precedents governed the degree of deference owed to a Treasury Copyright @ 2014 Amandeep S. Grewal. t Associate Professor of Law, University of Iowa College of Law. 1. Mayo Found. for Med. Educ. & Research v. United States, 131 S. Ct. 704 (2011).

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