Prof. Hickman Cited In Tax Court Opinion

Professor Kristin Hickman’s work on Internal Revenue Service regulatory practices was cited in a concurring opinion written by Judge Mark Holmes of the United States Tax Court in the case of 15 West 17th Street, LLC v. Commissioner, 147 T.C. No. 19 (2016). The case addressed the question of how a court should respond when the statute calls for the agency to adopt regulations and the agency has failed to do so yet asks the court to enforce its understanding of the statute anyway. Citing Hickman's article, "Coloring Oustide the Lines: Examining Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements," 82 Notre Dame L. Rev. 1727 (2007), Judge Holmes suggested that the court should pay closer attention to the Administrative Procedure Act and general administrative law principles in resolving the case.