The ABA Tax Section offers a teleconference and webcast today on This Treas. Reg. is Wrong! Substantive and Procedural Challenges and Standards of Review for Attacking Department of Treasury Tax Regulations from 1:00 – 2:30 p.m. EST:
This panel will discuss the issues raised or settled by the recent Third Circuit decision in Swallows Holding v. Commissioner, 515 F.3d 162 (3rd Cir. 2008), regarding the ability of courts to review and reject Department of Treasury Regulations. The focus of the panel will be on when practitioners might consider challenging the validity of Department of Treasury Regulations, what arguments might be available, and how likely such challenges would succeed.
Speakers:
- Steve Johnson (University of Nevada, William S. Boyd School of Law (moderator)
- Kristin Hickman (University of Minnesota School of Law)
- Philip Jelsma (Luce Forward Hamilton & Scripps, San Diego; Adjunct Professor, University of San Diego School of Law)
- Greg Polsky (Florida State University School of Law)
