Date: 5/10/2019
Program: | The APA in the Era of Tax Reform |
Event Sponsor: | 2019 ABA Section of Taxation May Meeting |
Where: | Grand Hyatt Washington
1000 H Street NW
Washington, DC 20001
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Registration: | Click Here To Register |
A year and a half has passed since the 2017 Tax Act was first enacted, and the IRS and Treasury Department and have been busy publishing guidance and regulations interpreting the statute since then. This panel will explore what practitioners should know about the Administrative Procedure Act and how it impacts Treasury and the IRS in exercising their regulatory authority. Topics include: the basics of administrative rulemaking; types of administrative guidance; the role of deference; and challenges to the validity of administrative guidance and regulations.