United States v. Home Concrete and Supply, LLC: An Example of the Continuing Challenges in Applying Chevron Deference to Treasury Department Regulations
José L. Rodriguez
INTRODUCTION|Although the United States Supreme Court established Chevron, U.S.A., Inc. v. Natural Resources Defense Council, Inc. as the appropriate deference standard for government agency regulations, United States v. Hmne Concrete & Supply, LLC demonstrates that applying the standard continues to present challenges. In Home Concrete & Supply, the Internal Revenue Service ("IRS") assessed Home Concrete & Supply, LLC ("Home Concrete") for deficiencies in its April 2000 tax returns, after the relevant three-year statute of limitations had expired. The Court followed its past ruling in Colony, Inc. v. Commissioner and determined that the IRS could only apply a statutory exception to extend the statute of limitations if the defendant completely omitted twenty-five percent of his income, but not if the defendant simply underestimated it...
46 Creighton L. Rev. 309(2012-2013)
Creighton University School of Law