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).


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.

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