Each day of the COVID crisis we see unprecedented administrative action to respond to the pandemic. At the same time, litigants continue to ask courts to consider whether administrative agencies have exceeded their authority, sometimes relying on claims of deficient process. One such case is Altera v. Commissioner, in which the taxpayer filed a cert petition that asks … Continue reading Pending Cert Petition in Altera: Tax Law in an Administrative Law Wrapper, by Susan C. Morse and Stephen E. Shay