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Federal Regulations Advisor Insight and Commentary on U.S. Government Regulatory Affairs

Tag Archives: Internal Revenue Code

Monday Morning Regulatory Review – 4/24/17: Buy and Hire American; Rethinking Tax Regulations Review Exceptionalism & Executive Order Law

Posted in Executive - OMB Review, Regulatory Process

Executive Orders dominated last week in regulatory practice, with one policy redirection and a second that has potential for doctrinal change.  A limited executive and interagency review docket, Congressional recess ahead of a budget showdown, and judicial review being held in abeyance in most challenges to regulations leave little more to discuss, but a summation… Continue Reading

Monday Morning Regulatory Review – 4/11/16: Corporate Inversions Ruled Out; Untrusted Fiduciary Rule; Sanitary Transport; Silica Suits & Agency Authority Constitutional Challenge

Posted in Agency Authority, Constitutional Issues in Regulations, Judicial Review & Remedies, Regulatory Process

The Administration fully engaged in institutionalizing its policies through promulgated rules with the Employee Benefits Security Administration (EBSA), the Internal Revenue Service (IRS), and the Food and Drug Administration (FDA) all publishing economically significant final rules this week.  Petitions for review challenged the Occupational Safety and Health Administration (OSHA)’s crystalline silica rule as expected.  In… Continue Reading

Monday Morning Regulatory Review – 1/11/16: Firearms Executive Action; IRS Withdrawal & Petition Petition Jurisdiction

Posted in Agency Authority, Judicial Process, Regulatory Process

The President of the United States (POTUS) dominated regulatory affairs last week by announcing firearms executive actions and the devil, as always, is in the details. Two other actions at least deserve a mention – the appropriate withdrawal of a contentious proposed rule that simply did not work and the dismissal of a complaint in… Continue Reading

Monday Morning Regulatory Review – 3/2/15: Open Utility Internet; Immigration Executive Action Litigation III; and Retirement Investment Fiduciaries

Posted in Agency Authority, Judicial Process, Regulatory Process

Regulations were a significant topic in the news last week, led by the Federal Communications Commission (FCC) decision to treat internet service providers as a common carrier and left the general public in the dark. Litigation over the Department of Homeland Security (DHS) memorandum on granting status to parents and children of aliens who otherwise… Continue Reading

IRS violated APA, Must Propose Rule, in Phone Service Excise Tax Refund Case

Posted in Judicial Review & Remedies

The U.S. District Court for the District of Columbia today finally held that an IRS published “notice” (setting out the requirements for taxpayers to claim credit for illegally levied telephone excise taxes) should have been issued through Administrative Procedure Act (APA) “notice and comment” rulemaking.  In Re Long-Distance Telephone Service Federal Excise Tax Refund Litigation. … Continue Reading

Religious Institutions and Contraceptives – Judicial Review Ahead

Posted in Judicial Review & Remedies, Regulatory Process

HHS released its final rule – adopting “without change” the August 2011 interim rule requiring insurers to provide contraceptive services to women without charge on Friday, February 10.  The final rule will publish in the Federal Register on February 15, 2012 – starting the clock for judicial review.  After three torturous weeks of controversy since… Continue Reading