Deference Principles: Tax Litigation's Next Battleground

By Andrew Roberson and Timothy Shuman (January 7, 2019, 3:50 PM EST) -- The Supreme Court's recent decision to grant certiorari in the case of James L. Kisor v. Peter O'Rourke, Acting Secretary of Veteran Affairs, and revisit the question of whether an administrative agency's interpretation of its own ambiguous regulations is entitled to deference, could have a cascading effect on deference principles in general. In the tax arena, this development has wide-ranging implications for tax planning and litigation matters going forward. Although taxpayers and tax professionals have wrestled with deference issues for years, this development takes on added importance given the major recent changes to the tax laws and Treasury's tremendous effort to draft thousands of pages of regulations in response....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.

A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!