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The End of Chevron Deference: Implications for Courts, Taxpayers, and Policymakers

Mark Jackson & Sonja Pippin

ATA Journal of Legal Tax Research2025https://doi.org/10.2308/jltr-2025-002article
AJG 1ABDC C
Weight
0.50

What the paper says

ABSTRACT This paper discusses how the recent Supreme Court case of Loper Bright Enterprises v. Raimondo (Loper Bright), which overturned the four-decade-old doctrine of Chevron deference, affects tax policy, tax legislation, and the interpretation of tax statutes. We start with the history of judicial deference to agency interpretation in tax matters and summarize how Chevron and other landmark cases have impacted tax legislation, the IRS’s interpretation of tax statutes and the Tax Court. In the second part of the paper, we provide an overview of possible outcomes of Loper Bright to the judiciary, the administration, Congress, as well as taxpayers and their advisors. Overall, we expect significant repercussions in the tax world from the Loper Bright decision.

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https://doi.org/https://doi.org/10.2308/jltr-2025-002

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@article{mark2025,
  title        = {{The End of Chevron Deference: Implications for Courts, Taxpayers, and Policymakers}},
  author       = {Mark Jackson & Sonja Pippin},
  journal      = {ATA Journal of Legal Tax Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/jltr-2025-002},
}

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The End of Chevron Deference: Implications for Courts, Taxpayers, and Policymakers

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.