Document Type


Publication Date


Publication Citation

99 Minnesota Law Review Headnotes 1 (2014)


This article is an invited reply to an article in the Minnesota Law Review regarding whether the “reviewing court” provisions of the Administrative Procedure Act (APA) apply to the U.S. Tax Court, the principal court hearing disputes between taxpayers and the IRS. (The Tax Court has repeatedly said that the APA does not apply to it). It argues in part that the question of whether the Tax Court must apply the APA’s standard and scope of review when reviewing IRS action is not as clear as a matter of history and doctrine as Professors Hoffer and Walker argue. The author also argues that it is time to clarify the U.S. Tax Court’s place in the federal system and to clear up this and other fundamental questions.