Go to the U of M home page.

Kristin E. Hickman

Harlan Albert Rogers Professor in Law; Associate Director, Corporate Institute

Kristin E. Hickman

314 Mondale Hall
229–19th Ave. South
Minneapolis, MN 55455

612-624-2915

khickman@umn.edu

Trinity University, B.S.
Northwestern University, J.D.

Professor Kristin E. Hickman joined the Law School in 2004. She teaches and writes primarily in the areas of tax law, administrative law, and statutory interpretation. She held the Law School's Julius E. Davis Chair in Law in 2010-11, was the Donald C. Alexander Visiting Professor in Tax Law at Harvard Law School for the 2012-13 academic year, and also taught at Northwestern University School of Law as a Visiting Assistant Professor in 2003-04.

Professor Hickman has written extensively in the areas of federal tax administration and judicial review in the federal income tax and general administrative law contexts. Her articles on these topics have appeared in the Columbia Law Review, Georgetown Law Journal, Vanderbilt Law Review, and Virginia Tax Review, among other publications. She also co-authors the Administrative Law Treatise and a casebook on federal administrative law with Richard J. Pierce, Jr. One of Professor Hickman's articles, "Chevron's Domain" (co-authored with Thomas W. Merrill), was cited by the United States Supreme Court in United States v. Mead Corp. (2001), and by the dissenting Justices in City of Arlington v. FCC (2013), and her work is cited regularly in judicial opinions and court briefs.

Professor Hickman received her B.S. degree in business administration with a concentration in accounting and a second major in history from Trinity University in San Antonio, Texas. After practicing for several years as a certified public accountant, she earned her J.D. degree, magna cum laude, from Northwestern University School of Law, where she was awarded the Raoul Berger Prize for her work on "Chevron's Domain" and the Lowden-Wigmore Prize for her work on "Should Advance Pricing Agreements Be Published?" Following law school, Professor Hickman clerked for the Honorable David B. Sentelle of the United States Court of Appeals for the District of Columbia Circuit and practiced law as an associate with the Chicago office of Skadden, Arps, Slate, Meagher & Flom, concentrating on corporate and international tax transactions and matters.

For further information on Professor Hickman, please consult her Curriculum Vitae.


PUBLICATIONS

Books

Federal Administrative Law: Cases and Materials (Foundation Press, 2010) (with Richard J. Pierce, Jr.)

Book Chapters

The Promise and the Reality of U.S. Tax Administration, in The Delicate Balance: Tax, Discretion and the Rule of Law 39 (Chris Evans, Judith Freedman & Richard Krever, eds., IBFD, 2011)

Journal Articles

Administering the Tax System We Have, 63 Duke Law Journal 1717 (2014)

Unpacking the Force of Law, 66 Vanderbilt Law Review 465 (2013)

The Myth of the Magic Circle: Rejecting a Single Governance Model, 2 UC Irvine Law Review 537 (2012) (with Trey Hickman)

Agency-Specific Precedents: Rational Ignorance or Deliberate Strategy, 89 Texas Law Review See Also 89 (2011)

Concepts, Categories, and Compliance in the Regulatory State, 94 Minnesota Law Review 1151 (2010) (with Claire Hill)

IRB Guidance: The No Man's Land of Tax Code Interpretation, 2009 Michigan State Law Review 239 (2009) (solicited symposium essay)

A Problem of Remedy: Responding to Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements, 76 George Washington Law Review 1153 (2008)

Coloring Outside the Lines: Examining Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements, 82 Notre Dame Law Review 1727 (2007)

In Search of the Modern Skidmore Standard, 107 Columbia Law Review 1235 (2007) (with Matthew D. Krueger)

Of Lenity, Chevron, and KPMG, 26 Virginia Tax Review 905 (2007)

How Did We Get Here Anyway?: Considering the Standing Question in DaimlerChrysler v. Cuno, 4 Georgetown Journal of Law & Public Policy 47 (2006)

The Need for Mead: Rejecting Tax Exceptionalism in Judicial Deference, 90 Minnesota Law Review 1537 (2006)

Chevron's Domain, 89 Georgetown Law Journal 833 (2001) (with Thomas Merrill)

The More Things Change, the More They Stay the Same: Interpreting the Pennsylvania Uniformity Clause, 62 Albany Law Review 1695 (1999) (comment)

Should Advanced Pricing Agreements Be Published?, 19 Northwestern Journal of International Law & Business 171 (1998) (comment)

Other Publications

Goodbye Tax Exceptionalism, 12:3 Engage: The Journal of the Federalist Society's Practice Groups 4 (Nov. 2011)

Swallows Holding Ltd. v. Commissioner: Limited Progress in Rejecting Tax Exceptionalism in Administrative Law, 9:2 Engage: The Journal of the Federalist Society's Practice Groups 4 (June 2008)

The Administrative Law of Borrowed Regulations: Legal Questions Regarding the Bankruptcy Law's Incorporation of IRS Standards, 1 Norton Bankruptcy Law Adviser 1 (2008) (solicited) (with Matthew Stephenson)

Letter to the Editor: Chevron Isn't the Answer to APA Question, 117 Tax Notes 533 (Oct. 29, 2007)

Taxpayer Standing and DaimlerChrysler v. Cuno: Where Do We Go from Here?, 110 Tax Notes 863 (Feb. 20, 2006) (with Donald B. Tobin)

DaimlerChrysler Corp. v. Cuno and the Constitutionality of State Tax Incentives for Economic Development, 7:1 Engage 1 (Mar. 2006)

Foreword: DaimlerChrysler v. Cuno, 4 Georgetown Journal of Law & Public Policy 15 (2006) (Symposium on DaimlerChrysler v. Cuno and the Constitutionality of State Tax Incentives for Economic Development) (with Sarah Bunce)

Our State Wants Your Company: Tax-Incentives Case Reaches the High Court, Perhaps with the Wrong Plaintiffs, Legal Times, Mar. 6, 2006, at 28 (solicited article evaluating DaimlerChrysler v. Cuno)

COURSES

Tax I
Administrative Law
International Tax
Statutory Interpretation

Seminars:

Advanced Administrative Law