Prof. Hickman Cited in Controversial D.C. Circuit Case

In a blistering 2-1 opinion, the D.C. Circuit in Cohen v. United States, No. 08-5088 (D.C. Cir. Aug. 7, 2009), reinstated an Administrative Procedure Act challenge to the IRS's procedures for issuing billions of dollars of refunds of the long distance telephone excise tax. With the dissenting judge calling Prof. Kristin Hickman "the leading academic" on the issue at bar, both opinions for the majority and the dissent cited Prof. Hickman's article, "A Problem of Remedy: Responding to Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements," 76 GEO. WASH. L. REV. 1154 (2008).