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Rutgers University Law Review Publishes Article by Hosny on Interpretations by Treasury and the IRS

Rutgers University Law Review

Spring 2020, Volume 72, Issue 2

Author: Islame Hosny

Islame Hosny (Associate-New Jersey) authored “Interpretations by Treasury and the IRS: Authoritative Weight, Judicial Deference, and the Separation of Powers,” which appears in Volume 72, Issue 2 of the Rutgers University Law Review. In the article, Islame discusses the balance of power between the judicial branch of the federal government and administrative agencies and analyzes three standards of judicial deference to administration agency interpretations: Chevron, Skidmore and Auer. He also examines the authoritative weight of various types of advice issued by Treasury and the IRS as well as the degree of judicial deference accorded to each type of guidance. Further, Islame addresses recent criticisms of the Auer and Chevron deference standards as violating separation of powers and analyzes the judiciary's recent efforts to restore the constitutional balance of power between the judiciary and administrative agencies by limiting the reach of Auer and Chevron and reinvigorating the power of judicial review. Finally, Islame analyzes the potential impact of recent changes in the Chevron doctrine on the administration of the tax laws.

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