Recent Tax Developments Concerning Administrative Law Issues

Published date21 October 2022
Law FirmMcDermott Will & Emery
AuthorMr 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.

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