IFA USA YIN Webinar - Navigating US Tax Legislation: The Basics of US Tax Authority

This panel will provide an overview of the process of enacting tax legislation and promulgating tax regulations and the hierarchy of different tax authorities (e.g., statutory guidance, case law, regulatory guidance, and sub-regulatory guidance). The panel will conclude with a discussion of the recent wave of litigation challenges to the validity of regulations and sub-regulatory guidance on the basis of the Administrative Procedure Act (APA) and administrative law principles.

Learning objectives:

1. Understand the process of enacting tax legislation and promulgating tax regulations
2. Understand the hierarchy of different tax authorities
3. Gain working knowledge of recent wave of litigation challenges to the validity of regulations and sub-regulatory guidance on the basis of the Administrative Procedure Act (APA) and administrative law principles

Moderators: Sydnei Jones, Weil
Lisandra Ortiz,  Miller & Chevalier

Speakers:

• Sam Hamer, Law Clerk, U.S. Tax Court
• Christina King, Associate, Kirkland & Ellis
• Grant Solomon, Associate, Weil