Bloomberg Quotes Prof. Hickman On Tax Regulation Transparency

Prof. Kristin Hickman was quoted in a Bloomberg Tax article, “Rule-Writing Scrutiny Pushes Tax Officials to Explain Themselves,” documenting the Treasury Department’s recent trend of providing more extensive explanations of its tax policy choices in preambles to new regulations interpreting the tax code. Quoting Prof. Hickman among others, the article attributed the trend to a combination of increased court challenges to tax regulations under the Administrative Procedure Act (APA) and recent efforts by the Office of Information and Regulatory Affairs (OIRA) to review tax regulatory actions. Prof. Hickman has written extensively about the need for greater Treasury Department compliance with the APA, and Prof. Hickman served as Special Adviser to the Administrator from OIRA in 2018-19, helping the agency as it started reviewing tax regulations for the first time.