Name
Tax Controversy: Regulatory Validity Challenge Trends Since Loper Bright and its Potential Impact on the OBBBA and future Tax Legislation
Date & Time
Thursday, January 8, 2026, 2:15 PM - 3:30 PM
Jud Judkins Shay Dvoretsky Lisandra Ortiz Gil Rothenberg
Description

The Supreme Court’s June 2024 opinion in Loper Bright Enterprises v. Raimondo overruled Chevron deference, under which courts deferred to reasonable agency interpretations of ambiguous statutes. Since that time, lower courts have explored a variety of issues, including the scope and interpretation of statutory grants of rulemaking authority, the application of Skidmore weight to agency action, the continued viability of regulations previously upheld under Chevron Step Two, and a host of other issues. The panel will explore these and other cutting-edge issues as well as how Treasury and the IRS might approach rulemaking in a post-Chevron world and how tax legislation might evolve in light of the new administrative law framework.