Prof. Hickman Quoted in Tax Notes Today

Prof. Kristin Hickman was quoted by Tax Notes Today, 2009 TNT 151-1, (subscription required) in an article on the D.C. Circuit's recent controversial 2-1 decision in Cohen v. United States, 08-5088 (D.C. Cir. Aug. 7, 2009). In Cohen, the D.C. Circuit reversed the dismissal of an Administrative Procedure Act challenge to an IRS ruling establishing procedures for obtaining refunds of a long distance telephone excise tax. In the article, Hickman noted, "The D.C. Circuit seems to have 'opened the door for taxpayers to challenge Treasury regulations and IRS rulings pre-enforcement on grounds of APA noncompliance,." Hickman has written an article on Treasury APA noncompliance titled, "A Problem of Remedy: Responding to Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements," 76 GEO. WASH. L. REV. 1154 (2008).