Recent Tax Developments Concerning Administrative Law Issues
Published date | 21 October 2022 |
Law Firm | McDermott Will & Emery |
Author | Mr Andrew Roberson and Kevin Spencer |
We have written extensively on the intersection of tax law and administrative law, specifically on how the Administrative Procedure Act (APA) and the Anti-Injunction Act (AIA) factor into tax cases. In a recent article for the ABA Tax Times, Kristin E. Hickman, a leading authority in the fields of tax administration, administrative law and statutory interpretation, discusses several tax opinions from 2022 concerning APA issues. We think this article is a must-read for taxpayers and practitioners.
For some...
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