Morgan Lewis Seminars

A Primer for Tax Departments on the Role the Administrative Procedure Act Plays in Court Review of Regulations and Other Forms of Agency Guidance

Thursday, December 10, 2015

The tax landscape is changing. In recent opinions, the U.S. Tax Court has increasingly incorporated Administrative Procedure Act (APA) law and standards of review to evaluate the validity of Department of the Treasury regulations, signaling that tax regulations are not exceptions to APA review.

Concurrently, the IRS increasingly asks the court to give deference to IRS notices, revenue rulings, temporary regulations, proposed regulations, and even IRS litigating positions. Tax departments are tasked with evaluating risk exposures and deciding the technical merits of tax positions.

Join us over breakfast as we provide tax department personnel with building blocks to understand how courts apply the APA in deciding whether, and how much, to defer to agency positions.

For more information or to register, please contact Melissa Frost at or +1.650.843.7808.

CLE credit: CA MCLE credit is currently pending approval for 1.50 hours.