Title

Tax Administration and the “Force of Law”

Authors

Kristin E. Hickman

Document Type

Online Essay

Publication Date

6-24-2013

Description

Current tax administration reveals agencies’ muddled application of “force of law” determinations.

Keywords

Business, Administrative Law, Administrative Procedure Act

Recommended Citation

Hickman, Kristin E., "Tax Administration and the “Force of Law”" (2013). The Regulatory Review - Opinion. 1092.
https://scholarship.law.upenn.edu/regreview-opinion/1092