Daniel W. Graves (J.D. 2012, Missouri), Note, Not So Special After All: How Mayo Granted the Treasury Unfettered Rule-Making Discretion, 77 Mo. L. Rev. 283 (2012):

Although Mayo brings a great degree of clarity to the arena of Treasury regulations, this clarity comes at a price — any given regulation will now be more difficult to counter. Before Mayo, lower courts, and even the Supreme Court, considered a broad array of factors, including consistency with prior regulations and reliance interests, in determining whether a Treasury regulation was a reasonable interpretation of the underlying statute. By removing the courts' ability to consider such factors, Mayo could lead to an emboldened Treasury Department adopting more and broader regulations, all with only a hamstrung judicial check on that power. Because of the broad implications that Treasury regulations carry, Congress should consider amending the Internal Revenue Code to ensure that in deciding the reasonableness of a regulation, courts can consider other important factors beyond merely whether Congress has already addressed the issue and whether the regulation is inconsistent with the statute.