Evolving Deference Principles May Affect Tax Matters

Law360 (December 3, 2019, 5:11 PM EST) -- Should you care about deference in your tax matters? Yes. Well, maybe. At least you should be able to discuss the issue with your vice president of tax or the chief financial officer.

In 2019, deference was a hot topic for taxpayers and their representatives because of the incredible amount of guidance coming out of the U.S. Department of the Treasury and the Internal Revenue Service since passage of the Tax Cuts and Jobs Act.[1] Indeed, the TCJA was sweeping, complex, and drafted and enacted in record time. As taxpayers and their representatives have been parsing through the new tax laws, it...

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