Publication Date
6-1-2025
Document Type
Comment
Abstract
This Comment examines the increasing scrutiny of the procedural practices of the Treasury Department and the Internal Revenue Service (IRS) in tax rulemaking, focusing on how the Administrative Procedure Act (APA) applies to their regulatory frameworks. It examines the evolving intersection of tax and administrative law, in light of courts beginning to alter long-standing notions of tax exceptionalism, where tax agencies have historically been shielded from the procedural standards that apply to other federal agencies. The Comment navigates these issues through key case law developments, highlighting how APA procedural challenges are reshaping the regulatory landscape
Recommended Citation
Wright, Clay
(2025)
"From Exceptional to Accountable: Judicial Challenges to Tax Agency Procedures Under the APA,"
Mercer Law Review: Vol. 76:
No.
4, Article 11.
Available at:
https://digitalcommons.law.mercer.edu/jour_mlr/vol76/iss4/11