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- Title
Counterpoint: Tax Exceptionalism from Notice-and-Comment Rulemaking Procedures Is Bad Policy and Bad Law.
- Authors
Hickman, Kristin E.
- Abstract
This article examines the debate surrounding notice-and-comment rulemaking procedures in administrative governance, with a focus on tax administration. Critics argue that these procedures are burdensome and cause delays, while proponents argue that they are necessary for oversight and accountability. The article emphasizes the importance of transparency and gathering information from various sources in the rulemaking process. It also discusses the need for agencies to adhere to the requirements of the Administrative Procedure Act (APA) to ensure fair and informed decision-making. The author argues that Treasury and the IRS should uphold a higher standard to maintain the integrity of the tax system. The article concludes by addressing arguments regarding the exemption of temporary Treasury regulations from notice-and-comment procedures and the potential impact of recent court decisions on this issue.
- Subjects
UNITED States. Internal Revenue Service; TAX Reform Act of 1986 (U.S.); NONPROFIT organizations
- Publication
ABA Tax Times, 2024, Vol 43, Issue 2, p25
- ISSN
2381-5868
- Publication type
Article