Prof. Hickman Quoted by Bloomberg in Story About Next Steps in Temp Treasury Regs Case
Prof. Kristin Hickman was quoted by Bloomberg reporter Aysha Bagchi in a story, Treasury Has Options After Court Loss on Deductions Fix, regarding what happens next after a federal district court judge declared temporary Treasury regulations procedurally invalid under the Administrative Procedure Act in Liberty Global, Inc. v. United States, No. 1:20-cv-03501-RBJ (D. Colo. Apr. 4, 2022). The story quoted Prof. Hickman as observing that the case represented the first time a federal court had evaluated a claim by the Treasury Department of good cause for forgoing notice-and-comment rule-making procedures and as suggesting that the U.S. Court of Appeals for the Tenth Circuit might decide the issue differently on appeal. Prof. Hickman has written extensively in her scholarly work about the application of the Administrative Procedure Act in the context of tax rules and regulations.