On this webinar Robert Keebler, Professor Mitchell M. Gans, Jonathan Blattmachr, and Martin M. Shenkman discuss the Loper Bright Case, decided by SCOTUS at the beginning of July.
This case overruled its 1984 decision in Chevron v. Natural Resources Defense Council, Inc., which represents a generation change in the importance of all Federal regulations from those issued under antitrust legislation to those under the Internal Revenue Code. The decision reclaims for the courts the authority to determine what statutes mean and not what a Federal agency (such as the IRS) claims they mean, by the issuance of regulations.
This webinar examines:
- How does this enhance the power of taxpayers to challenge the IRS on many fronts?
- What do practitioners need to be aware of in light of Loper Bright? It may be advisable to file claims for refund on prior returns.
- Which Regulations might be affected?
- What are the issues practitioners will face with this new development?
This presentation is designed to arm you with the information you need to best represent clients on all tax matters.