On June 8, 2023, Andrew Weiner moderates a panel titled “The Administrative Procedure Act v. The IRS: Which Regulations, Rules, And Notices Will Survive?” at the NYU Tax Controversy Forum.

Description:

Ever since the Supreme Court rejected tax exceptionalism in Mayo Foundation v. United States, 562 U.S. 44 (2011), challenges to tax regulations and IRS notices have proliferated, with several important decisions coming out in the last year alone. Courts have now developed a full body of jurisprudence regarding application of the Administrative Procedure Act (“APA”) to tax cases and it appears that Treasury and the IRS are going to have to engage much more carefully with the APA as they issue new guidance. Have we reached the end of “tax exceptionalism”? What does Treasury’s “Policy Statement on the Tax Regulatory Process” mean for deference in tax litigation? How will the APA apply to the blizzard of new guidance under the TCJA and increasingly the IRA? What might a post-Chevron world look like if, as some anticipate, the Supreme Court overrules the seminal decision next term? This panel addresses these questions and explores the current state of the law on the APA as it applies to tax.

Moderator:

• Andrew Weiner, Esq., Counsel, Kostelanetz, Washington, DC

Panelists:

• David W. Foster, Esq., Partner, Kirkland & Ellis, Washington, DC
• S. Starling Marshall, Esq., Partner, Crowell & Moring, New York, NY
• Joseph A. DiRuzzo, Ill, Esq., CPA, Partner, DiRuzzo & Company, Fort Lauderdale, FL

Click here for more information and to register.