In this episode, Loren and Steve* discuss the APA, what it means for Treasury Regulations, and the APA issues presented in the Altera case. The Supreme Court just denied Altera's petition for certiorari, which was unfortunate because it presented some important questions about how the APA applies to Treasury Regulations. Moreover, the Supreme Court's landmark DACA decision clarified some APA principles that would have been relevant to the issues in Altera. We'll discuss the APA and its relevance to the fight over the cost-sharing regulations in Altera.

Questions? Contact us at podcasts@milchev.com.

tax break is not intended and cannot be relied on as legal advice; the content only reflects the thoughts and opinions of its hosts.

tax break is a podcast about tax law, brought to you by Miller & Chevalier and hosted by Steve Dixon and Loren Ponds. We'll provide you with perspective on select tax issues that will go deeper than what the tax press covers, but not so deep that you'll have to pull out your regulations or read treatises to follow along. The aim of tax break is to focus only on the tax law issues that we find interesting. Subscribe to tax break wherever you get your podcasts: Apple Podcasts | Spotify | Google Play | Stitcher | YouTube

*Former Miller & Chevalier attorney