Hickman Finds Treasury Noncompliance with APA

Kristin Hickman's study in the June 2007 Notre Dame Law Review questions the Treasury Department's compliance with its procedural obligations under the Administrative Procedure Act (APA) and analyzes the government's frequent violation of APA rules when issuing Treasury regulations interpreting the Internal Revenue Code. Hickman's study finds that Treasury did not comply with APA notice and comment requirements in 40.9% of the projects studied. According to Hickman's jurisprudential analysis, exceptions to the APA requirements generally do not excuse the noncompliance, leaving many Treasury regulations prone to legal challenge. An article published in Tax Notes, "Study Finds Treasury Isn't Complying with Procedure Act," discusses Hickman's analysis. The Tax Notes article also surveys reactions from prominent tax practitioners as well as Treasury spokesman Andrew DeSouza's response that the Treasury and the IRS comply fully with the APA and will continue to follow their practices.