Prof. Kristin Hickman Quoted in Law360 About How Overturning Chevron Affects IRS

Professor Kristin Hickman, associate dean for research & intellectual life, commented on how the elimination of the Chevron doctrine could lead to additional litigation against the Internal Revenue Service, but that doesn't mean the agency is completely defenseless against such suits. She said the IRS has the ability to fighting off challenges to regulations, especially when many tax statutes are not controversial. “The Internal Revenue Code, relative to some statutes, is very detailed,” said Prof. Hickman. “It contains an awful lot of expressed delegations of policymaking discretion.”