Mayo Foundation v. U.S.: Supreme Court Applies Chevron Analysis to Tax Cases

Understanding the Implications of Giving Deference to IRS Regulations

Jan. 11 landmark decision represents victory for IRS

Recording of a 90-minute premium CLE/CPE webinar with Q&A

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Conducted on Wednesday, March 23, 2011

Recorded event now available

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Course Materials

This teleconference will provide tax counsel with a review of the Supreme Court’s recent Mayo Foundation ruling and its implications for taxpayers. The panel will explore how counsel can prepare for the battle of challenging the validity of a tax regulation amid the uncertainty created by this decision.


In its recent Mayo Foundation decision, the Supreme Court settled a lower court dispute in ruling that the Chevron U.S.A. v. Natural Res. Def. Counsel analysis should be applied to determine a tax regulation's validity regardless of the authority under which the regulation was promulgated.

The Chevron test is extremely deferential to the IRS and its application will make it difficult for taxpayers to prevail in any regulatory challenge. Although Mayo Foundation clarified the test to be applied in determining the validity of a tax regulation, it left many questions unanswered.

Listen as our authoritative panel of tax attorneys examines the Supreme Court’s ruling, discusses the implications for taxpayers and their counsel, and outlines strategies for handling challenges to IRS regulations.



  1. Mayo Foundation
    1. Prior Circuit Split
    2. Supreme Court’s Ruling
  2. Impact of Mayo Foundation decision
    1. Chevron/ National Muffler/ Skidmore/ Administrative Procedures Act
    2. Will Chevron be applied to nonregulatory guidance?
  3. Strategies for Taxpayers


The panel will review these and other key questions:

  • How can a taxpayer prevail in challenging the validity of an IRS regulation post-Mayo Foundation?
  • What level of deference will be given to IRS pronouncements, including revenue rulings and revenue procedures?
  • What test will a court use to analyze an IRS regulation created under a grant of general authority if the regulation is promulgated without notice and comment?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Edward L. Froelich
Edward L. Froelich

Of Counsel
Morrison & Foerster

He has represented corporations, partnerships, and individuals in the administrative and litigation stages of a federal...  |  Read More

Jonathan M. Prokup
Jonathan M. Prokup

Chamberlain Hrdlicka

His practice encompasses a broad array of tax matters, from structuring complex financial transactions to representing...  |  Read More

Kristin Hickman
Kristin Hickman

Associate Professor of Law
University of Minnesota Law School

She teaches and writes primarily in the areas of tax law, administrative law and statutory interpretation. Her current...  |  Read More

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