Admin. Law Symposium

Duke Law Journal’s 44th Annual Administrative Law Symposium: Taking Administrative Law to Tax

February 21, 2014
8:30 AM–3:35 PM
Duke University School of Law, Room 3043

Video

Session 1: The Tax Exceptionalism Debate

00:07:45 – “Reimagining Regulations: Thinking Outside the Tax Exceptionalism Box” featuring author Bryan Camp

00:50:40 – “Maybe Just a Little Bit Special, After All?” featuring author Larry Zelenak

01:23:15 – Discussant Richard Murphy

01:42:00 – Audience participation (Continued in Session 2 Recording)

Session 2: Adjudicating Tax Issues

00:00:00 – Session 1 Audience Participation, Continued

00:06:30 – “Reasoned Explanation and IRS Adjudication” featuring author Steve Johnson and discussant Richard Pierce

00:45:55 – “(Un)Appealing Deference to the Tax Court” featuring author Leandra Lederman and discussant Keith Fogg

01:29:00 – Audience participation

Session 3: A Functional Look at the IRS

00:09:35 – “A Case Study of Legislation v. Regulation: Defining Political Campaign Intervention under Federal Tax Law” featuring author Ellen Aprill and discussant Rich Schmalbeck

00:43:48 – “Administering the Tax System We Have” featuring author Kristin Hickman and discussant Stuart Benjamin

01:22:45 – Audience participation

Description

Duke Law Journal’s 44th Annual Administrative Law Symposium will focus on the vigorous debate about the proper relationship between tax administration and general administrative law. The Supreme Court alone has considered the interplay of tax and administrative law three times in the last two years. National Federation of Independent Bus. v. Sebelius, 132 S. Ct. 2566 (2012) (reshaping the relationship of the Anti-Injunction Act to APA suits); United States v. Home Concrete & Supply, LLC, 132 S. Ct. 1836 (2012) (reshaping Brand X in ways similar to how Mead reshaped Chevron); Mayo Foundation for Medical Education and Research v. United States, 131 S.Ct. 704 (2011) (reshaping judicial review of tax regulations by rejecting claims that tax regulations were subject to tax-specific precedent rather than Chevron deference).

The day will begin with a discussion of the tax exceptionalism debate, featuring papers by Professors Bryan Camp (Texas Tech University School of Law) and Larry Zelenak (Duke University School of Law), and commentary by Professors Andy Grewal (University of Iowa College of Law) and Richard Murphy (Texas Tech University School of Law).  In Session 2, the focus shifts to the adjudication of tax issues.  Professors Steve Johnson (Florida State University College of Law) and Leandra Lederman (Maurer School of Law, Indiana University) will discuss their papers, and Professors Richard Pierce (George Washington University Law School) and Keith Fogg (Villanova university School of Law) will provide commentary.  Finally, we will take a functional look at the IRS through papers by Professors Ellen Aprill (Loyola Law School) and Kristin Hickman (University of Minnesota Law); Professors Richard Schmalbeck (Duke University School of Law) and Stuart Benjamin (Duke University School of Law) will provide commentary.  Audience participation will be encouraged in each session.

Sponsored by the Dean’s Blueprint Fund.


Videos from previous Administrative Law Symposia can be found at the Duke Law Video Archive.


Admin. Law Symposium

Duke Law Journal’s 44th Annual Administrative Law Symposium: Taking Administrative Law to Tax

February 21, 2014
8:30 AM–3:35 PM
Duke University School of Law, Room 3043

Video

Session 1: The Tax Exceptionalism Debate

00:07:45 – “Reimagining Regulations: Thinking Outside the Tax Exceptionalism Box” featuring author Bryan Camp

00:50:40 – “Maybe Just a Little Bit Special, After All?” featuring author Larry Zelenak

01:23:15 – Discussant Richard Murphy

01:42:00 – Audience participation (Continued in Session 2 Recording)

Session 2: Adjudicating Tax Issues

00:00:00 – Session 1 Audience Participation, Continued

00:06:30 – “Reasoned Explanation and IRS Adjudication” featuring author Steve Johnson and discussant Richard Pierce

00:45:55 – “(Un)Appealing Deference to the Tax Court” featuring author Leandra Lederman and discussant Keith Fogg

01:29:00 – Audience participation

Session 3: A Functional Look at the IRS

00:09:35 – “A Case Study of Legislation v. Regulation: Defining Political Campaign Intervention under Federal Tax Law” featuring author Ellen Aprill and discussant Rich Schmalbeck

00:43:48 – “Administering the Tax System We Have” featuring author Kristin Hickman and discussant Stuart Benjamin

01:22:45 – Audience participation

Description

Duke Law Journal’s 44th Annual Administrative Law Symposium will focus on the vigorous debate about the proper relationship between tax administration and general administrative law. The Supreme Court alone has considered the interplay of tax and administrative law three times in the last two years. National Federation of Independent Bus. v. Sebelius, 132 S. Ct. 2566 (2012) (reshaping the relationship of the Anti-Injunction Act to APA suits); United States v. Home Concrete & Supply, LLC, 132 S. Ct. 1836 (2012) (reshaping Brand X in ways similar to how Mead reshaped Chevron); Mayo Foundation for Medical Education and Research v. United States, 131 S.Ct. 704 (2011) (reshaping judicial review of tax regulations by rejecting claims that tax regulations were subject to tax-specific precedent rather than Chevron deference).

The day will begin with a discussion of the tax exceptionalism debate, featuring papers by Professors Bryan Camp (Texas Tech University School of Law) and Larry Zelenak (Duke University School of Law), and commentary by Professors Andy Grewal (University of Iowa College of Law) and Richard Murphy (Texas Tech University School of Law).  In Session 2, the focus shifts to the adjudication of tax issues.  Professors Steve Johnson (Florida State University College of Law) and Leandra Lederman (Maurer School of Law, Indiana University) will discuss their papers, and Professors Richard Pierce (George Washington University Law School) and Keith Fogg (Villanova university School of Law) will provide commentary.  Finally, we will take a functional look at the IRS through papers by Professors Ellen Aprill (Loyola Law School) and Kristin Hickman (University of Minnesota Law); Professors Richard Schmalbeck (Duke University School of Law) and Stuart Benjamin (Duke University School of Law) will provide commentary.  Audience participation will be encouraged in each session.

Sponsored by the Dean’s Blueprint Fund.


Videos from previous Administrative Law Symposia can be found at the Duke Law Video Archive.