University of Texas School of Law

eCourse

Is Time Up On Auer? The Application of Authority in the Changing World of Deference

Contains material from Jan 2020

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Courts continue to consider whether and to what extent agencies are entitled to deference with respect to their interpretation of statutory provisions and legislative intent. Review the history of the Administrative Procedure Act, various forms of agency guidance, and key judicial decisions addressing deference. Against this backdrop, discuss how the current landscape and recent developments may impact tax administration and enforcement.
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Total Credit Hours:
1.00     Credit Info

TX MCLE credit expires: 1/31/2021

Includes: Audio Paper Slides

$55  

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Credit Hours
1. Is Time Up On Auer? The Application of Authority in the Changing World of Deference (Jan 2020)

Caroline D. Ciraolo, Abbey B. Garber

1.00 0.00 0.00 1.00  

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Audio (mp3) 56 mins
Paper (pdf) 7 pgs
Slides (pdf) 26 pgs

SESSION 1 — 56 mins, credit 1.00

Session 1:

Is Time Up On Auer? The Application of Authority in the Changing World of Deference (Jan 2020)

Courts continue to consider whether and to what extent agencies are entitled to deference with respect to their interpretation of statutory provisions and legislative intent. Review the history of the Administrative Procedure Act, various forms of agency guidance, and key judicial decisions addressing deference. Against this backdrop, discuss how the current landscape and recent developments may impact tax administration and enforcement.

Originally presented at: Dec 2019 Taxation Conference

Caroline D. Ciraolo, Kostelanetz & Fink, LLP - Washington, DC
Abbey B. Garber, Thompson & Knight LLP - Dallas, TX