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Is Time Up On Auer? The Application of Authority in the Changing World of Deference
Contains material from Jan 2020
Is Time Up On Auer? The Application of Authority in the Changing World of Deference
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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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Is Time Up On Auer? The Application of Authority in the Changing World of Deference (Jan 2020)
Caroline D. Ciraolo, Abbey B. Garber
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Session 1 —56 mins
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: Dec 2019 Taxation Conference
Caroline D. Ciraolo,
Kostelanetz & Fink, LLP - Washington, DC
Abbey B. Garber,
Thompson & Knight LLP - Dallas, TX