In King v. Burwell, the Supreme Court did not rely on Chevron to hold valid tax regulations allowing tax credits for taxpayers who enroll in an insurance plan through a federal rather than a state exchange. It instead concluded, relying in good measure on Brown and Williamson, that Congress had not delegated the question at issue to the IRS. It thus introduced a so-called Chevron Step 0. This essay reviews the Tax Court’s use of Chevron and Brown & Williamson to conclude that the Tax Court may well make use of King v. Burwell to review and reject tax regulations under this Chevron Step 0.
Ellen P. Aprill
King v. Burwell and Tax Court Review of Regulations,
2015 Pepp. L. Rev.
Available at: http://digitalcommons.pepperdine.edu/plr/vol2015/iss1/2