Susan C. Moore: Out of Time? APA Challenges to Old Tax Regulations and the Six-Year Default Limitations Period (August 16, 2022)

Susan C. Moore, of University of Texas at Austin- School of Law, has made available for download her article, “Out of Time? APA Challenges to Old Tax Regulations and the Six-Year Default Limitations Period,” published in SRRN. The abstract is as follows:

The government has begun to raise the six-year limitations period under 28 U.S.C. § 2401(a) to defend against administrative procedure challenges to old tax regulations. This defense should work. The tradeoff between accuracy and repose in these cases is solved by the six-year limitations period of 28 U.S.C. § 2401(a), which begins to run when guidance issues for such administrative procedure claims. One complication in tax is that most opportunities to raise administrative procedure claims arise in deficiency or refund cases, where the pre-litigation tax procedure can be lengthy and outside the control of the plaintiff. The solution is to make appropriate equitable, administrative and perhaps legislative adjustments to ensure that the limitations period works appropriately in the tax context.

To see the full article, click: “Out of Time? APA Challenges to Old Tax Regulations and the Six-Year Default Limitations Period,” by Susan C. Moore

Posted by Melissa Zheng, Associate Editor, Wealth Strategies Journal

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