Document Type
Article
Publication Date
6-2024
Abstract
Tax Notes contributing editor Ryan Finley’s excellent article on the 3M case1 and the Administrative Procedure Act provides an opportunity to reconsider the damage done to tax law by taxpayers constantly invoking the APA to invalidate regulations or IRS notices.
Recommended Citation
Avi-Yonah, Reuven S. "The Administrative Procedure Act Problem Reconsidered." Tax Notes International, no. 114 (2024): 1749.