By David J. Shakow David J. Shakow is counsel in the Philadelphia office of Chamberlain, Hrdlicka, White, Williams & Aughtry and is professor emeritus at the University of Pennsylvania Law School. The Supreme Court’s decision in Home Concrete raises new questions about the deference to be given to administrative pronouncements that conflict with prior judicial … More A Concrete Show for Brand X?
By David Shakow Following the Supreme Court’s decision in Mayo Foundation v. United States, in which the Court ruled that tax regulations receive deference from courts under the Chevron doctrine that applies to non-tax regulations, many commentators acknowledged the decision’s anticipated impact on disputes about the validity of tax regulations. The new standard gives the … More Innocent Spouse Relief After Mayo: Congress Strikes Back?
By David Shakow The Supreme Court’s decision this week in Mayo Foundation for Medical Education and Research v. United States clarifies the approach courts should take in determining the validity of IRS regulations. The decision is a victory for the IRS, but it leaves many issues unresolved. One thing is very clear, however: the IRS … More Pass The Mayo Foundation: The Supreme Court Says Goodbye To National Muffler
By Jonathan Prokup and Dustin Covello Last week, the IRS issued a proposed regulation that would generally require corporations to attach Schedule UTP (Uncertain Tax Position Statement) to their returns. The regulation effectively would give the IRS authority to require that the schedule be filed; but the issuance of the regulation raises an interesting question: … More The Schedule UTP Regulation: Is The IRS Gearing Up For Battle?