Prof. Hickman “Wins,” Declares Former IRS Official in Tax Notes

Professor Kristin Hickman’s work has long criticized the Treasury Department and Internal Revenue Service for their regular practice of issuing temporary regulations interpreting the tax laws and binding taxpayers without first vetting those regulations through public notice and comment as required by the Administrative Procedure Act. The Treasury Department recently issued a new policy statement that promised to issue temporary regulations only when accompanied by a valid claim of good cause, as required by the Administrative Procedure Act.  Summarizing a panel discussion at a recent American Bar Association Tax Section meeting, a Tax Notes article (subscription required) quoted former IRS Chief Counsel William Wilkins as predicting that temporary regulations “would be exceedingly rare” under the new policy, acknowledging Prof. Hickman’s work, and observing that “she’s won.”