New Tax Times, New Opportunities
ABA Tax Times returns under the new direction of Supervising Editor, Jessica Jeane. The new, article-centric format allows the publication to be more agile and responsive to current events.
ABA Tax Times
ABA Tax Times covers practical topics in taxation and case analysis in order to advance the field of tax law.
Latest Articles
Editor's Picks
Agency Authority, Judicial Oversight, and the Fate of Chevron Deference
This article discusses the significant implications of two pending US Supreme Court cases: Loper Bright and Relentless. These cases challenge the longstanding judicial deference granted to administra…
Point: Does More Procedure Produce Better Guidance?
This essay considers whether interpreting the APA to require more procedural requirements to issue tax regulations improves their quality. It argues that neither more notice and comment nor greater s…
Counterpoint: Tax Exceptionalism from Notice-and-Comment Rulemaking Procedures Is Bad Policy and Bad Law
The essay explains how APA notice-and-comment procedures and judicial review to ensure Treasury and IRS compliance improve the tax regulatory process, especially as Congress relies on the tax system…
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