Notice & Comment

Notice & Comment

Notice & Comment

Metzger on the Administrative Conference of the United States (AdLaw Bridge Series)

When considering how to bridge the gap between the theory and practice of administrative law — the aspiration of this AdLaw Bridge Series — one organization stands out as embodying this mission: theAdministrative Conference of the United States (ACUS). ACUS is an independent federal agency that conducts research in administrative law with the hope of […]

Notice & Comment

A Tale of Two Tax Codes

Christopher Walker’s outstanding article on agency interpretive practice got me thinking about how the tax community interprets the tax code differently from courts.  I was specifically reminded about the gasps of horror and disgust that I received at a discussion forum during a recent ABA Tax Section Meeting. I had initiated a discussion about the […]

Notice & Comment

Recapping the Homeland Security Institute – Part 2, by Nina Hart

On August 21–22, 2014, the American Bar Association hosted the Ninth Annual Homeland Security Institute in Washington, D.C.  The previous post focused on several major themes of the Institute.  This week’s post will focus on issues in immigration law, which was the topic of several panels.  These reflections come from the following presentations: America’s Immigration […]

Notice & Comment

The Empirical Realities of Agency Interpretive Practice

As Jerry Mashaw has remarked in the pages of the Administrative Law Review (Vol. 57, p. 537), “Inquiry into the empirical realities of agency interpretive practice can provide a crucial window on [agency statutory interpretation] and an essential step in the assessment of the legitimacy of administrative governance.”  Yet, to date, little work has been done to […]

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

2014 Administrative Law Conference – Registration Open

Registration is open for the Section’s 2014 Administrative Law Conference at the Omni Shoreham Hotel in Washington, D.C., October 16 – 17, 2014.  Agenda topics include Interpreting the APA – Text and Common Law, Where Regulation and Innovation Converge, and the Developments in Administrative Law, Parts 1 & 2.  Visit our website to register.  Hope […]

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 […]