Academic

Hickman on Treasury & the APA

By Lawrence Solum

Kristin E. Hickman (University of Minnesota - Twin Cities - School of Law) has posted A Problem of Remedy: Responding to Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements (George Washington Law Review, Vol. 76, No. 0, 2008) on SSRN. Here is the abstract:

In earlier work, I found that more than 40% of Treasury regulations studied are susceptible to legal challenge for their failure to satisfy Administrative Procedure Act rulemaking requirements. Given this finding, why is it that taxpayers rarely raise such claims? The article explores this question and focuses particularly on statutory and doctrinal limitations on pre-enforcement judicial review in the tax context and their role in further limiting post-enforcement challenges. Although the article proposes ways in which the courts could relax the limitations on pre-enforcement judicial review in tax cases, the article also acknowledges that the courts are unlikely to change course and that congressional action may be necessary.

Full post as published by Legal Theory Blog on April 28, 2008 (boomark / email).