Pillsbury SALT attorneys Evan Hamme and Aruna Chittiappa will present during COST’s Annual Meeting on September 25 and 26.
Evan Hamme: The Impact of Loper Bright on State Tax Authority and Taxpayer Deference
Wednesday, September 25, 11:10 am – 12:00 pm
The Loper Bright decision overruled the landmark Chevron doctrine, which had provided a framework for determining the validity of agency regulations. Under Chevron, courts deferred to agency interpretations of statutes if reasonable. However, Loper Bright changes this standard of review. At the federal level, the ruling gives taxpayers an opportunity to challenge IRS regulations and, arguably, allow taxpayers to obtain tax benefits originally intended by Congress, without additional statutory interference imposed by the Treasury and IRS. It essentially represents a shift in the balance of power in tax matters. This panel will evaluate how this “shift” at the federal level might impact the validity of both administrative activity by state taxing authorities and the deference, if any, taxpayers owe to departments’ administrative rulings.
Aruna Chittiappa: Navigating Marketplace Facilitator Laws – A Sales Tax Compliance Update
Thursday, September 26, 2:45 pm – 3:35 pm
This presentation will discuss the marketplace facilitator law landscape across the country, general trends in taxation and common pitfalls/considerations for taxpayers.
For more information and to register, please visit the COST event page.