Kristin Hickman

  • Distinguished McKnight University Professor
  • Harlan Albert Rogers Professor in Law
  • Associate Director, Corporate Institute
Professor Kristin Hickman
  • Trinity University, B.S.
  • Northwestern University, J.D.

Office: 314
Mondale Hall, 229 19th Avenue South
Minneapolis, MN 55455

Professor Kristin E. Hickman is a leading authority in the fields of tax administration and administrative law. Her articles on these topics have appeared in the Columbia Law Review, Cornell Law Review, Duke Law Review, Georgetown Law Journal, and Vanderbilt Law Review, among other publications. She co-authors the Administrative Law Treatise and a casebook on federal administrative law with Richard J. Pierce, Jr. Professor Hickman’s article, 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 dissent in City of Arlington v. FCC (2013), and her work is cited regularly in judicial opinions and court briefs. She is one of forty public members of the Administrative Conference of the United States and a Fellow of the American College of Tax Counsel.

Professor Hickman joined the Law School in 2004. 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. She was the Stanley V. Kinyon Tenured Teacher of the Year for the 2016-17 academic year.

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 and the Lowden-Wigmore Prize. 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 PDF iconcurriculum vitae.

Courses

Law Review: Research & Writing

Legislation and Regulation - 1L

Legislation and Regulation

Advanced Administrative Law

Publications

Books

  • Administrative Law Treatise (Wolters Kluwer, 6th ed., 2019) Richard J. Pierce Jr.
  • Cumulative Supplement to Administrative Law Treatise (Wolters Kluwer, 5th ed., annually 2014 - ) Richard J. Pierce Jr.
  • Federal Administrative Law: Cases and Materials (Foundation Press, 2010; 2d ed., 2014) Richard J. Pierce Jr.

Journal Articles

  • Panel Effects in Administrative Law: A Study of Rules, Standards, and Judicial Whistleblowing, 71 SMU Law Review 445 (2018) Morgan Hazelton & Emerson H. Tiller
  • SOPRA? So What?: Chevron Reform Misses the Target Entirely, 14 University of Saint Thomas Law Journal 580 (2018)
  • Symbolism and Separation of Powers in Agency Design, 93 Notre Dame Law Review 1475 (2018)
    | SSRN
  • Chevron’s Inevitability, 85 George Washington Law Review 1392 (2017) Nicholas R. Bednar
    | SSRN
  • Restoring the Lost Anti-Injunction Act, 103 Virginia Law Review 1683 (2017) Gerald Kerska
    | SSRN
  • Open Minds and Harmless Errors: Judicial Review of Post-Promulgation Notice and Comment, 101 Cornell Law Review 261 (2016) Mark Thomson
    | SSRN
  • Pursuing a Single Mission (or Something Closer to It) for the IRS, 7 Columbia Journal of Tax Law 169 (2016)
    | SSRN
  • The (Perhaps) Unintended Consequences of King v. Burwell, 2015 Pepperdine Law Review 56 (2015)
    | SSRN
  • Administering the Tax System We Have, 63 Duke Law Journal 1717 (2014)
    | SSRN
  • The Three Phases of Mead, 83 Fordham Law Review 527 (2014)
    | SSRN
  • Unpacking the Force of Law, 66 Vanderbilt Law Review 465 (2013)
    | SSRN
  • The Myth of the Magic Circle: Rejecting a Single Governance Model, 2 UC Irvine Law Review 537 (2012) Trey Hickman
  • Agency-Specific Precedents: Rational Ignorance or Deliberate Strategy, 89 Texas Law Review See Also 89 (2011)
    | SSRN
  • Concepts, Categories, and Compliance in the Regulatory State, 94 Minnesota Law Review 1151 (2010) Claire Hill
    | SSRN
  • IRB Guidance: The No Man’s Land of Tax Code Interpretation, 2009 Michigan State Law Review 239 (2009) (solicited symposium essay)
    | SSRN
  • A Problem of Remedy: Responding to Treasury’s (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements, 76 George Washington Law Review 1153 (2008)
    | SSRN
  • Coloring Outside the Lines: Examining Treasury’s (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements, 82 Notre Dame Law Review 1727 (2007)
    | SSRN
  • In Search of the Modern Skidmore Standard, 107 Columbia Law Review 1235 (2007) Matthew D. Krueger
    | SSRN
  • Of Lenity, Chevron, and KPMG, 26 Virginia Tax Review 905 (2007)
    | SSRN
  • How Did We Get Here Anyway?: Considering the Standing Question in DaimlerChrysler v. Cuno, 4 Georgetown Journal of Law & Public Policy 47 (2006)
    | SSRN
  • The Need for Mead: Rejecting Tax Exceptionalism in Judicial Deference, 90 Minnesota Law Review 1537 (2006)
    | SSRN
  • Chevron’s Domain, 89 Georgetown Law Journal 833 (2001) 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)

Book Chapters

  • Administering Tax Complexity versus Simplicity, in Tax Simplification 167 (Chris Evans, Richard Krever & Peter Mellor, eds., Wolters Kluwer, 2015)
  • 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)

Other Publications

  • Separation of Powers Bill Has Wrong Target, San Francisco Daily Journal, Aug. 30, 2016, at 10
  • The Proposed Separation of Powers Restoration Act: Why?, 41 Administrative & Regulatory Law News 6 (Summer 2016)
  • The IRS’s Multi-Mission Mismatch Problem, 150 Tax Notes 1349 (Mar. 14, 2016)
  • Federalist Society for Law & Public Policy Studies: 2013 National Lawyers Convention Showcase Panel III: Formalism and Deference in Administrative Law, 39 University of Dayton Law Review 353 (2015) Jide O. Nzelibe, Thomas W. Merrill, Philip A. Hamburger & Jennifer Walker Elrod
  • 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) Matthew Stephenson
    | SSRN
  • 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) 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) Sarah Bunce
    | SSRN
  • 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)

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