Deference to Tax Agencies' Interpretations of Their Regulations

4 Pages Posted: 15 Aug 2011 Last revised: 1 Nov 2011

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: August 12, 2011

Abstract

This installment closes a loop begun in the last installment of this column. We have been exploring the degrees of deference accorded by the courts to interpretations and positions taken by state and local revenue agencies. The last installment examined conditional deference doctrines, that is, deference specific to particular situations or conditioned on the existence of particular conditions. That installment noted one line of conditional deference, applying to cases in which agencies are interpreting their own regulations. This is often called Auer deference, after one of the most prominent cases of the line. Because of the richness of the Auer line of cases, we deferred exploration of it to this installment.

Suggested Citation

Johnson, Steve R., Deference to Tax Agencies' Interpretations of Their Regulations (August 12, 2011). State Tax Notes, Vol. 60, No. 9, 2011, FSU College of Law, Public Law Research Paper No. 524, Available at SSRN: https://ssrn.com/abstract=1908986

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

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