View the event recording here.
Join the Tax Law Center at NYU Law and the American Tax Policy Institute on Thursday, October 31 from 9:30am to 11:00am ET for a virtual discussion of the impact two Supreme Court decisions will have on the tax system, including reflection on underappreciated aspects of these otherwise much-discussed cases.
Some say Loper Bright maintains the powers of Treasury in important respects when there is explicit delegation of discretionary authority, while others see the decision sharply curtailing Treasury and IRS authority. We’ll examine and assess these views – and gain important insights from those who have seen how some of the key questions that will affect tax have started to play out in other areas of law
In Moore versus United States, despite the court ruling against the plaintiffs, the meaning of the decision for future tax lawmaking and administration has been surprisingly contested. The case also offers important lessons on the role of the tax legal community in educating the courts in cases like Moore that threaten devastating consequences for the tax system.
Agenda
9:30 a.m. | Welcome
-
Julie Divola, Pillsbury Winthrop Shaw Pittman LLP, American Tax Policy Institute
9:35 a.m. | Panel Discussion: Loper Bright and the tax system: assessing the impact and learning from other agencies
- Moderator: David Kamin is a Professor at NYU Law and former Deputy Assistant to the President and Deputy Director of the National Economic Council under President Biden.
- Nicholas Bagley is a Professor at Michigan Law and former Chief Legal Counsel to Michigan Governor Gretchen Whitmer.
- Chye-Ching Huang is the Executive Director of the Tax Law Center at NYU Law.
- K. Sabeel Rahman is a Professor at Cornell Law and former Associate Administrator of the Office of Information and Regulatory Affairs (OIRA) under President Biden.
- Arvind Ravichandran is a Partner at Cravath, Swaine & Moore LLP. He is a member of the Executive Committee of Tax Section of the New York State Bar Association and the Advisory Board of the NYU Tax Law Center.
10:15 a.m. | Panel Discussion: Moore
- Moderator: Chye-Ching Huang, Tax Law Center
- Ari Glogower is a Professor at Northwestern Law and coauthor of the Tax Law Center’s brief in Moore.
- Stephen Land is the Co-Chair of the Tax Practice at Adler & Stachenfeld. He helped author the American Tax Policy Institute’s brief focused on Congress’ power to tax owners for income realized by an entity. This brief was cited by the majority opinion.
- Susie Morse is a Professor at Texas Law and a member of the American College for Tax Counsel Amicus Committee. She has published recent analysis of Corner Post.
10:35 a.m. | Closing Discussion between two former Assistant Secretaries of Tax Policy at the U.S. Department of the Treasury
- Eric Solomon is a Partner at Ivins, Phillips & Barker and former Assistant Secretary of Tax Policy for the U.S. Department of the Treasury.
- Lily Batchelder is a Professor at NYU Law and former Assistant Secretary of Tax Policy for the U.S. Department of the Treasury.
11:00 a.m. | Event Concludes