Editor’s Note: See also OMB Review of IRS Regulations.
From: TaxProf Blog | Weekly SSRN Tax Article Review And Roundup
By Ari Glogower
This week, Ari Glogower (Ohio State) reviews a new work by Clint Wallace (South Carolina), Centralized Review of Tax Regulations, 70 Ala. L. Rev. __ (2018).
***
The work is important and timely, as policymakers reassess the question of executive oversight over tax regulations. Just a few weeks ago (and around the time the draft of this Article was posted), Treasury and OMB announced a new framework for OIRA review of tax regulations, that is likely to extend centralized review to a broader range of regulations, in accordance with the general criteria outlined in EO 12866.
Jim Tozzi, head of the Center for Regulatory Effectiveness, is known for helping to create the Office of Information and Regulatory Affairs. Administrative Conference of the United States