Perspectives on Taxation Series

Phantom Regulations in the Tax Law
When
October 6, 2017, 12:15 to 1:15 pm
Where
Walter F. Mondale Hall
Lindquist & Vennum Conference Room

University of Minnesota Law School
229 19th Ave S
Minneapolis, MN 55455

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.

Registration

RSVP to Christa Daszkiewicz at (612) 625-9073 or cdaszkie@umn.edu

CLE Credits
1 Standard CLE credit has been approved; Event Code #247450
Reception

A buffet lunch will be served beginning at 12:00 p.m.

Who
Andy Grewal

Joseph F. Rosenfield Fellow in Law

University of Iowa College of Law
Walter Pickhardt

Faegre Baker Daniels

Moderator
Sponsored by

The University of Minnesota Law School Corporate Institute Forum on Taxation and Regulation

Contact
Kristin Hickman