Ruling May Further Erode IRS' Post-Loper Bright Authority

Tax attorney Joshua Odintz was quoted in a Law360 article examining a recent U.S. Court of Federal Claims decision that could further narrow the U.S. Department of the Treasury and IRS' rulemaking authority, already constrained by U.S. Supreme Court's 2024 Loper Bright ruling. The Court of Federal Claims' decision in Keysight Technologies Inc. v. United States rejected the government's reliance on Internal Revenue Code Section 7805(a) as a standalone source of authority for certain tax regulations, adding to ongoing debate over the scope of the Treasury Department's regulatory power and setting the stage for future challenges to agency guidance.

"This is an issue that I think eventually will make its way to the Supreme Court," Joshua predicted.

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