Perspectives on Taxation Series
Phantom Regulations in the Tax Law
- Andy Grewal
Joseph F. Rosenfield Fellow in LawUniversity of Iowa College of Law
- Walter Pickhardt
Faegre Baker DanielsModerator
Vexing questions arise when Congress directs the Treasury & IRS to issue regulations, but they fail to do so. A curious body of case law has emerged over the resulting “phantom regulations,” with the multiple opinions issued in a recent Tax Court case—15 West 17th Street LLC v. Comm’r—revealing the divergent judicial attitudes. Prof. Grewal will examine recent developments in the area and argue that the courts have incorrectly handled the problems issued by phantom tax regulations.
Andy Grewal is a Professor and Joseph F. Rosenfield Fellow at the University of Iowa College of Law. His scholarly writing addresses the intersections between tax, administrative law, and statutory interpretation. He has testified in Congress on tax administration issues, and his scholarship in that area has formed the basis for several taxpayer challenges to the Treasury’s regulatory authority, including in cases pending before several
United States Circuit Courts of Appeal. His work was cited by the United States Supreme Court in United States v. Woods, concerning a complex tax shelter. He has also taught at Arizona State University.
Before joining the academy, Professor Grewal practiced in the Washington, D.C. office of Skadden, Arps, Slate, Meagher & Flom, where he worked on a variety of matters related to international tax planning, tax policy, and mergers and acquisitions. He received his J.D. from the University of Michigan and his LL.M. in taxation with honors from Georgetown University.
RSVP to Christa Daszkiewicz at (612) 625-9073 or email@example.com
The University of Minnesota Law School Corporate Institute Forum on Taxation and Regulation
A buffet lunch will be served beginning at 12:00 p.m.