Deference to IRS Interpretations and the Challenges of Auer Deference



Andrew Roberson and Jeffrey Glassman wrote this bylined article about the deference principles which apply to the tax laws. Noting that there are different levels of deference to tax authority action, the authors wrote that “which level of deference potentially applies to an agency’s interpretation depends on a variety of factors, including the medium in which the interpretation is expressed, the opportunity for outside parties to participate in the process, and the agency’s intent behind the interpretation.”

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