Townsend: Federal Tax Procedure 2024

Jack Townsend, formerly an adjunct tax professor at the University of Houston Law School, has posted to SSRN his annual editions of the Federal Tax Procedure Book:

• Student 2024 Edition (782 pages)
• Practitioner 2024 Edition (1,125 pages)

The text is the same in both editions; the Student Edition has no footnotes; the Practitioner Edition has footnotes (numbering 4,932) fleshing out the text with information beyond that needed for students.

Perhaps the most significant changes of current interest from the 2023 editions is the treatment of the demise of Chevron deference in Loper Bright Enterprises v. Raimondo, 603 U. S. ____, 144 S.Ct. 2244 (2024). That treatment is in the Student 2024 Edition, pp. 61-64 and the Practitioner 2024 Edition, pp. 87-93.

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