Mayo Foundation for Medical Education and Research v. United States,
131 S.Ct. 704 (2011), the Supreme Court embraced Chevron deference for
general authority Treasury regulations and rejected the notion of tax
exceptionalism from administrative law principles. Some tax commentators have
suggested that the Supreme Court’s decision in Mayo “changed the rules
of the game.” In a sense, they are right. Tax practitioners and taxpayers will
need to learn how to frame their arguments in administrative law terms rather
than tax-specific ones. But Mayo is not necessarily an anti-taxpayer
case, as administrative law doctrine offers opportunities for taxpayers as well
as the government in litigating tax controversies.
Presenter:Professor Kristin Hickman
Standard CLE credit approved: 185374Cost:Section
Members: FREEMSBA Members but not Section Members: $10Non-MSBA Members:
Participation: Teleconferencing is
available for this event. Please indicate teleconference participation when
Deadline to Register: November 19, 2013
To register by mail with a check, please use the
registration form located here.
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