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Blaine Saito

Blaine G. Saito is an Assistant Professor of Law at the Ohio State University, Moritz College of Law, where he specializes in taxation. His work focuses on how tax law shapes social policy, how the tax system is managed, and tax’s interaction with democratic ideals.
Commentary

How Loper Bright and the End to the Chevron Doctrine Impact the IRS

Blaine Saito
Blaine Saito writes that the end to the Chevron deference doctrine could lead to a return to the National Muffler standard that grants judicial deference to long-standing agency rules and rules promulgated contemporaneously with Congressional statute. This may mean that the courts overturn newer taxation rules, though the Internal Revenue Code provides explicit discretionary rulemaking power to the Treasury and Internal Revenue Service, which should further limit Loper Bright’s impact on the agency.

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