Notice & Comment

Notice & Comment

Notice & Comment

Should Agency Officials Tell the Truth?

The Treasury and IRS have recently suffered some major losses regarding their attempts to regulate tax practitioners.  Earlier this year, in Loving v. IRS, the D.C. Circuit invalidated the entire regulatory regime regarding paid tax return preparers.  And over the summer, in Ridgley v. Lew, the D.C. District Court invalidated some regulatory restrictions on the […]

Notice & Comment

Watts on Seifter on States as Interest Groups in Administrative Law (AdLaw Bridge Series)

My guess is that nearly all law professors are familiar with Jotwell—The Journal of Things We Like (Lots), which is hosted online by the University of Miami Law School under the direction of Michael Froomkin.  But I’m also pretty confident that this resource is underutilized—and for the most part unknown—outside of the legal academy.  I […]

Notice & Comment

Corporate Inversions and in Terrorem Rulemaking

This week, the Treasury and IRS released a notice addressing so-called corporate inversions, through which U.S. companies essentially shuffle their legal structures to reduce the amount of income subject to U.S. taxes.  It’s not surprising that this guidance came out, given that President Obama himself has lambasted the alleged “corporate deserters” who have taken advantage […]

Notice & Comment

Response to Jeff Pojanowski on Delegation and Complexity in Administrative Law

In Jeff’s post last Thursday, he makes the following observation about the continuing role of the nondelegation doctrine in administrative law: Would it make sense, for example, to trade a more vigorously enforceable non-delegation doctrine in exchange for radically lightened notice-and-comment procedural requirements, less monitoring of the use of non-legislative rules, more simplified judicial review […]

Notice & Comment

Clarifying the Grand Bargain

This is not (yet) the promised elaboration my thoughts on non-delegation and complexity last week, but rather a clarification and response to Chris’s thoughtful engagement with it. It’s clear that I should have been clearer about what I was suggesting. Chris (reasonably) interprets my post as calling for a jettisoning of the non-delegation doctrine along […]

Notice & Comment

Sloppy Drafting and Statutory Interpretation

There’s no getting around it. The Affordable Care Act contains some sloppy drafting, most conspicuously in the section governing the calculation of tax credits. For the most part, that sloppiness reflects the intrinsic difficulty of writing a bill to reform a massive, complex health-care system. Yet the ACA also bears the scars of a brutal […]

Notice & Comment

CBA of CBA Regime, by Mehrsa Baradaran

Robert Bartlett’s new paper The Institutional Framework for Cost Benefit Analysis in Financial Regulation: A Tale of Four Paradigms? does the unthinkable. It goes totally meta and does a cost benefit analysis on the cost benefit analysis regimes of the financial regulators. This endeavor must be rewarded and propagated so that our minds may collectively […]

Notice & Comment

Delegation and Complexity in Administrative Law

Greetings! My name is Jeff Pojanowski and I am excited to be a regular contributor on Notice and Comment. I am an Associate Professor at Notre Dame Law School, teaching and writing in administrative law, statutory interpretation, and legal theory more generally. My first post is inspired by two readings: (1) Phillip Hamburger’s book Is […]

Notice & Comment

Cost-Benefit Analysis, the FDA, and Tobacco

I’m very pleased to be joining this blog as well.  I’ll blog about my area of interest – public health – with a focus on regulatory law and policy.  My specific area of expertise is tobacco policy, and as the FDA’s Center for Tobacco Products continues its efforts to regulate tobacco (and continues to get […]

Notice & Comment

Crashing Medicare

Two weeks ago, Medicare announced a proposed settlement in a long-running billing dispute with hospitals. The size of the settlement is staggering: if accepted, it could end up costing the federal government hundreds of millions of dollars. The settlement also signals deep problems in one of Medicare’s flagship programs for eliminating wasteful spending. At its […]