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- Title
Agency Authority, Judicial Oversight, and the Fate of Chevron Deference.
- Authors
Morton, Deanne
- Abstract
Two pending U.S. Supreme Court cases, Loper Bright Enterprises v. Raimondo and Relentless, Inc. v. U.S. Dept. of Commerce, are challenging the level of deference given to agency rulemaking. The cases involve the National Marine Fisheries Service (NMFS) interpreting a federal law to require fishing companies to pay the salaries of federal monitors on fishing vessels. The fishing companies argue that the law does not specifically authorize this fee and that Chevron deference, which grants deference to agency interpretations of ambiguous statutes, is an unconstitutional limit on judicial oversight. The Court heard oral arguments in January 2024 and a decision is expected in June 2024. The outcome could have implications for the IRS and its reliance on Chevron deference in defending Treasury regulations.
- Subjects
CHEVRON USA Inc. v. Natural Resources Defense Council Inc.; UNITED States. Supreme Court; CHEVRON Corp.; TAX refunds; CLEAN Air Act (U.S.); FOREIGN tax credit; AGENT (Philosophy); JUDICIAL deference; ALTERNATIVE minimum tax
- Publication
ABA Tax Times, 2024, Vol 43, Issue 2, p35
- ISSN
2381-5868
- Publication type
Article