Monday, February 10, 2020
Kristin Hickman (Minnesota) delivers the Norman A. Sugarman Tax Lecture on A Slow But Steady Demise For Tax Exceptionalism at Case Western today:
Some courts and commentators have suggested that tax law is so different from other areas of law that general requirements, doctrines, and norms of administrative law and procedure do not and should not apply to the Treasury Department and the Internal Revenue Service when they administer the tax laws. Other courts and commentators strongly disagree with this notion of tax exceptionalism.
This lecture, by a distinguished scholar of both administrative law and tax law, examines the growing body of case law and other governmental efforts that are driving tax regulatory actions and administrative practices increasingly to conform to general administrative law requirements, doctrines and norms.
Reading for the 2020 Sugarman Lecture:
- Alice G. Abreu (Temple) & Richard K. Greenstein (Temple), Tax: Different, Not Exceptional, 71 Admin. L. Rev. 663 (2019) [reviewed by Hayes Holdreness (Richmond) here]
- Kristin E. Hickman MInnesota), Administering the Tax System We Have, 63 Duke L.J. 1717 (2014)
- Kristin E. Hickman (Minnesota), Administrative Law’s Growing Influence on U.S. Tax Administration, 3 J. Tax Admin. 82 (2017)
- Stephanie Hoffer (Ohio State) & Christopher J. Walker (Ohio State), The Death of Tax Court Exceptionalism, 99 Minn. L. Rev. 221 (2014)
- Stephanie Hunter McMahon (Cincinnati), The Perfect Process Is the Enemy of the Good Tax: Tax’s Exceptional Regulatory Process, 35 Va. Tax Rev. 553 (2016)
Prior Norman A. Sugarman Tax Lectures: