Glogower Reviews Wallace’s Centralized Review of Tax Regulations

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).

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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.

Regulatory Impact Assessment in the Age of Partisan Volatility

From: The Regulatory Review

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The Office of Information and Regulatory Affairs (OIRA) and the practice of regulatory impact assessment can counteract these effects. These institutions were created during a different political time, roughly from the Nixon Administration through the Ronald Reagan–George H.W. Bush years—a period characterized by consistent Republican control of the presidency (with the exception of the short Carter Administration) and consistent Democratic control of Congress.

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First federal reg czar opposes EPA ‘secret science’ plan

From: E&E News | Greenwire

Maxine Joselow, E&E News reporter
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

 

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“I’m not behind it,” Tozzi said in an interview about the Pruitt proposal. “When I looked at that, it looked like they were putting in a new regulatory regime. Before you put in a new regulatory regime, you should see what the existing regulatory regime does.”

Headless Agency Adjudication at the Patent Office

From: The Regulatory Review

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To borrow from Dan Farber and Anne Joseph O’Connell, Justice Kagan’s reference to administrative law judges (ALJs) indicates the “lost world” of agency adjudication—the formal adjudication set forth in the Administrative Procedure Act (APA) that then-Professor Kagan no doubt taught in her administrative law classes. Today, however, most formal-like agency adjudication occurs outside of the APA’s provisions for formal adjudication—not before ALJs but under the auspices of a variety of other administrative judges, hearing officers, and other agency personnel. This is the new world of agency adjudication.