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 […]
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 […]
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 […]
“Either you don’t teach administrative law or I don’t practice administrative law because what you and I do have nothing to do with each other.” — Peter Barton Hutt, Senior Counsel at Covington & Burling, Former FDA Chief Counsel, Harvard Law Lecturer ( Celebrating Peter Barton Hutt’s 20 Years (thus far) at HLS, at 55:50 […]
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 […]
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 […]
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 […]
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 […]
The United States Postal Service (“USPS”), issued a Rule document, inviting public comment on a proposed interim rule to simplify return services. The USPS proposes to reduce “customer confusion” and guarantee dependable administration by adjusting the “total annual volume thresholds” that USPS “Return Services products” have to meet in order to “qualify for Commercial Plus® […]
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 […]
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 […]
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 […]
It’s a pleasure to participate in the launch of this new blog. I’m looking forward to the dialogue and interaction with my co-bloggers and readers. I’ll be blogging mostly about central banking, financial regulation, and public finance (where each of these interacts with “regulation” as our overarching theme), although I may indulge from time to […]
Perhaps due in part to a hopelessly gridlocked Congress, we live in an era of executive discretion. The White House has delayed the Affordable Care Act’s employer mandate. The Department of Homeland Security has announced that it will stop deporting certain noncitizens who are currently required to be removed by statute and refocus its efforts […]
I am pleased to join the Yale Journal on Regulation as a regular blogger. As part of my contributions to the blog, I will host a column, entitled the Administrative Law Bridge Series, which will highlight current scholarship in administrative law and regulation. These reviews will be at a level of detail and length somewhere […]