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"Administering the Tax System We Have" (The Harlan Albert Rogers Professorship in Law Appointment Lecture) - Kristin Hickman

When: 4:00 PM - 5:00 PM
Where: Room 25
More Info: Traditional perceptions of tax exceptionalism from administrative law doctrines and requirements have been predicated on the importance of the tax code’s revenue raising function. Simultaneously, those who follow tax policy recognize that Congress increasingly relies on the IRS to administer government programs that have little to do with revenue raising and much more to do with distributing government benefits to the economically disadvantaged, providing economic subsidies for approved activities, and regulating outright certain economic sectors like nonprofits, pensions, and now health care. As Treasury’s attentions shift away from revenue raising and toward these other matters, the justification for tax exceptionalism from notice-and-comment rulemaking procedures and for tax-specific limitations on pre-enforcement judicial review of administrative action fades. In discussing the shift, the lecture will highlight empirical analysis of Treasury Department and IRS regulatory activity.
Department: Dean's Office
Date: Tuesday, April 29, 2014