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TaxNotes Quotes Andrew Weiner On Supreme Court Ruling Regarding Administrative Procedure Act

TaxNotes quoted Andrew Weiner in an article titled “Supreme Court Opens Door to APA Challenges of Older Tax Regs,” published July 2, 2024. The article covers a recent Supreme Court holding in Corner Post Inc. v. Federal Reserve, a nontax case, that the six-year time bar for Administrative Procedure Act facial challenges doesn’t start until a plaintiff is injured.

From the article:

“As much as Loper Bright will affect future rules and rulemaking, in ways we are just beginning to grapple with, Corner Post will equally affect existing rules, much of which goes back decades,” Andrew Weiner of Kostelanetz LLP told Tax Notes. “It is difficult to overstate the consequences of these two opinions on the administrative state and, in particular, Treasury and IRS.”

The reversal in Corner Post was unexpected, said Michelle Abroms Levin of Dentons. Based on the justices’ line of questioning and focus on standing at oral arguments in February, Levin said she thought the Court would affirm the Eighth Circuit.

Weiner said he, too, was surprised because “a facial challenge to a regulation is the same for everyone and therefore does not depend on the harm to a particular plaintiff.” Nonetheless, “the majority concluded that a cause of action accrues when each and every plaintiff is harmed,” he said.

To read the full article, please click here.