Kristin E. Hickman

University of Minnesota - Twin Cities - School of Law

Distinguished McKnight University Professor

229 19th Avenue South

Minneapolis, MN 55455

United States

  • University of Minnesota - Twin Cities - School of Law

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    • Tel: 612-624-2915
SCHOLARLY PAPERS

43

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Scholarly Papers (43)

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1.

Reflections on Seminole Rock: The Past, Present, and Future of Deference to Agency Regulatory Interpretations

Yale Journal of Regulation, Notice & Comment Blog, Washington University in St. Louis Legal Studies Research Paper No. 2847668, Minnesota Legal Studies Research Paper No. 16-41, Virginia Public Law and Legal Theory Research Paper No. 2017-38
Number of pages: 77 Posted: 07 Oct 2016 Last Revised: 10 Aug 2017
Aaron L. Nielson, Sanne H. Knudsen, Amy J. Wildermuth, Aditya Bamzai, Richard J. Pierce, Cynthia Barmore, William Yeatman, William Yeatman, Christopher J. Walker, Kevin M. Stack, Andy Grewal, Steve R. Johnson, F. Andrew Hessick, Jonathan H. Adler, Catherine M. Sharkey, David Feder, Cass R. Sunstein, Adrian Vermeule, Ronald M. Levin, Kevin O. Leske, James Cleith Phillips, Daniel Ortner, Gillian E. Metzger, William Funk, Kristin E. Hickman, Jeffrey A. Pojanowski, Adam White and Conor Clarke
Brigham Young University - J. Reuben Clark Law School, University of Washington - School of Law, University of Pittsburgh - School of Law, University of Virginia School of Law, George Washington University Law School, Independent, Cato InstituteGeorgetown University, Law Center, University of Michigan Law School, Vanderbilt University - Law School, University of Iowa - College of Law, Florida State University - College of Law, University of North Carolina School of Law, Case Western Reserve University School of Law, New York University School of Law, Munger, Tolles & Olson, LLP, Harvard Law School, Harvard Law School, Washington University in St. Louis - School of Law, University of Dayton School of Law, Chapman University, The Dale E. Fowler School of Law, Utah Supreme Court, Columbia University - Law School, Lewis & Clark Law School, University of Minnesota - Twin Cities - School of Law, Notre Dame Law School, American Enterprise Institute and Yale University, Law School
Downloads 1,208 (23,836)
Citation 3

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Administrative Agencies, Seminole Rock, Auer, What Is New in Administrative Law, Deference, Chevron

2.

Coloring Outside the Lines: Examining Treasury's (Lack of) Compliance With Administrative Procedure Act Rulemaking Requirements

Notre Dame Law Review, Vol. 82, 2007, Minnesota Legal Studies Research Paper No. 07-01
Number of pages: 82 Posted: 14 Jan 2007
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 632 (58,252)

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rulemaking, regulations, Administrative Procedure Act, APA, Treasury regulations, empirical, interpretative rules, good cause exception, Treasury, Internal Revenue Service

3.

Chevron's Inevitability

85 Geo. Wash. L. Rev. 1392 (2017)
Number of pages: 70 Posted: 02 Sep 2017 Last Revised: 24 Nov 2017
Kristin E. Hickman and Nicholas Bednar
University of Minnesota - Twin Cities - School of Law and Vanderbilt University, College of Arts and Science, Department of Political Science, Students
Downloads 481 (81,866)
Citation 1

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Chevron, judicial deference, judicial review, administrative law

4.

In Search of the 'Modern' Skidmore Standard

Columbia Law Review, Vol. 108, 2007, Minnesota Legal Studies Research Paper No. 07-33
Number of pages: 88 Posted: 03 Jul 2007 Last Revised: 14 Dec 2007
Kristin E. Hickman and Matthew D. Krueger
University of Minnesota - Twin Cities - School of Law and Government of the United States of America
Downloads 374 (109,706)

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skidmore, chevron, christensen, mead, judicial review, agencies, deference, judicial deference

5.

Unpacking the Force of Law

Vanderbilt Law Review, Vol. 66, No. 2, 2013, Minnesota Legal Studies Research Paper No. 13-29
Number of pages: 79 Posted: 31 Mar 2013 Last Revised: 29 Jul 2013
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 367 (112,075)

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adminitrative procedure act, judicial review, Chevron, Skidmore, treasury regulation, revenue ruling, guidance, legislative rules, interpretative rules, nonlegislative rules

6.

Narrowing Chevron’s Domain

70 Duke Law Journal 931 (2021), BYU Law Research Paper No. 20-07
Number of pages: 83 Posted: 02 Mar 2020 Last Revised: 28 Jan 2021
Kristin E. Hickman and Aaron L. Nielson
University of Minnesota - Twin Cities - School of Law and Brigham Young University - J. Reuben Clark Law School
Downloads 350 (118,083)

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Chevron, Mead, Skidmore, administrative law, rulemaking, deference

7.

Of Lenity, Chevron, and Kpmg

Virginia Tax Review, 2007, Minnesota Legal Studies Research Paper No. 06-58
Number of pages: 38 Posted: 01 Nov 2006
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 344 (120,303)

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Lenity, Chevron, Skidmore, tax shelters, KPMG, National Muffler

8.

Chevron's Domain

Georgetown Law Journal, Vol. 89, No. 4, 833
Number of pages: 89 Posted: 05 Dec 2001 Last Revised: 24 Jul 2013
Thomas W. Merrill and Kristin E. Hickman
Columbia University - Law School and University of Minnesota - Twin Cities - School of Law
Downloads 344 (120,303)

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Chevron

9.

The Need for Mead: Rejecting Tax Exceptionalism in Judicial Deference

Minnesota Law Review, Vol. 90, p. 1537, 2006, Minnesota Legal Studies Research Paper No. 05-53
Number of pages: 83 Posted: 23 Feb 2006
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 330 (126,019)

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Chevron, Skidmore, Mead, National Muffler, deference

10.

A Problem of Remedy: Responding to Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements

George Washington Law Review, Vol. 76, 2008, Minnesota Legal Studies Research Paper No. 08-17
Number of pages: 63 Posted: 28 Apr 2008 Last Revised: 12 Oct 2008
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 298 (140,191)
Citation 1

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Treasury, regulations, APA, Administrative Procedure Act, pre-enforcement, judicial review, Chevron, Skidmore, standing, ripeness

11.

Administering the Tax System We Have

Also published at ETHICAL DUTIES TO THE TAX SYSTEM: A HANDBOOK 67 (Scott A. Schumacher & Michael Hatfield, eds. 2015), 63 Duke L.J. 1717 (2014), Minnesota Legal Studies Research Paper No. 14-20
Number of pages: 54 Posted: 16 Mar 2014 Last Revised: 24 Sep 2016
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 288 (145,271)

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tax exceptionalism, administrative law, treasury regulations, tax administration

12.

IRB Guidance: The No Man's Land of Tax Code Interpretation

Michigan State Law Review, 2009, Minnesota Legal Studies Research Paper No. 09-13
Number of pages: 34 Posted: 26 Mar 2009 Last Revised: 22 Nov 2009
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 271 (154,512)

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revenue ruling, revenue procedure, notice, informal guidance, administrative procedure act, notice-and-comment, rulemaking, judicial deference, Chevron, Skidmore, Mead

13.

Nondelegation As Constitutional Symbolism

89 Geo. Wash. L. Rev. 1079 (2021)
Number of pages: 64 Posted: 10 Jun 2021 Last Revised: 29 Oct 2021
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 259 (161,747)

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delegation, nondelegation, statutory interpretation, gundy, Constitution, constitutional symbolism, legislative power, separation of powers, stare decisis

14.

The Promise and the Reality of U.S. Tax Administration

THE DELICATE BALANCE: TAX DISCRETIONS AND THE RULE OF LAW, Chris Evans, Judith Freedman, & Richard Krever eds., 2011, Minnesota Legal Studies Research Paper No. 10-60
Number of pages: 26 Posted: 13 Aug 2010 Last Revised: 24 Mar 2012
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 255 (164,281)

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delegation, tax, administrative law, rulemaking, Administrative Procedure Act, Treasury regulations, guidance documents

15.

Open Minds and Harmless Errors: Judicial Review of Post-Promulgation Notice and Comment

101 Cornell L. Rev. 261 (2016), Minnesota Legal Studies Research Paper No. 15-11
Number of pages: 64 Posted: 27 Mar 2015 Last Revised: 25 Jan 2016
Kristin E. Hickman and Mark Thomson
University of Minnesota - Twin Cities - School of Law and Crowell & Moring LLP
Downloads 243 (172,074)

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Administrative Procedure Act, rulemaking, notice-and-comment, judicial review, administrative law, open mind standard, harmless error

16.

Categorizing Chevron

81 Ohio St. L.J. 611 (2020)
Number of pages: 61 Posted: 28 Oct 2020 Last Revised: 13 Jan 2021
Kristin E. Hickman and David Hahn
University of Minnesota - Twin Cities - School of Law and Independent
Downloads 239 (174,924)

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Chevron, judicial review, Administrative Procedure Act, standards of review

17.

Concepts, Categories, and Compliance in the Regulatory State

Minnesota Law Review, Vol. 94, p. 1151, 2010, Minnesota Legal Studies Research Paper No. 10-29
Number of pages: 51 Posted: 02 Apr 2010 Last Revised: 24 May 2010
Kristin E. Hickman and Claire A. Hill
University of Minnesota - Twin Cities - School of Law and University of Minnesota Law School
Downloads 238 (175,600)

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compliance, categories, statutory interpretation, regulation, tax shelters

18.

Restoring the Lost Anti-Injunction Act

103 Va. L. Rev. 1683 (2017)
Number of pages: 83 Posted: 16 Oct 2017 Last Revised: 22 Nov 2017
Kristin E. Hickman and Gerald Kerska
University of Minnesota - Twin Cities - School of Law and Independent
Downloads 231 (180,695)

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Anti-Injunction Act, Treasury Regulations, Administrative Procedure Act, Florida Bankers, Chamber of Commerce

19.

Administrative Law's Growing Influence on U.S. Tax Administration

3 J. Tax Admin. 82 (2017)
Number of pages: 13 Posted: 03 Jun 2017 Last Revised: 10 Jun 2017
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 215 (193,275)

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tax administration, administrative law, judicial review

20.

Brief of Prof. Kristin E. Hickman as Amicus Curiae in Support of Neither Party, United States v. Quality Stores, Inc. (United States Supreme Court)

Minnesota Legal Studies Research Paper No. 14-11
Number of pages: 45 Posted: 17 Nov 2013 Last Revised: 07 Feb 2014
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 192 (214,457)
Citation 7

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Chevron, Skidmore, judicial review, revenue rulings, guidance

21.

How Did We Get Here Anyway? Considering the Standing Question in Daimlerchrysler V. Cuno

Georgetown Journal of Law & Public Policy, Vol. 4, 2006, Minnesota Legal Studies Research Paper No. 05-48
Number of pages: 31 Posted: 29 Nov 2005
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 189 (217,456)
Citation 1

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Cuno, DaimlerChrysler, standing, tax

22.

Foreword: Daimlerchrysler V. Cuno and the Constitutionality of State Tax Incentives for Economic Development

Georgetown Journal of Law & Public Policy, Vol. 4, Minnesota Legal Studies Research Paper No. 05-49
Number of pages: 25 Posted: 02 Dec 2005
Kristin E. Hickman and Sarah L. Bunce
University of Minnesota - Twin Cities - School of Law and University of Minnesota
Downloads 179 (227,840)

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Cuno, Daimlerchrysler, State Tax, Dormant Commerce Clause

23.

The (Perhaps) Unintended Consequences of King v. Burwell

2015 Pepp. L. Rev. 56, Minnesota Legal Studies Research Paper No. 15-35
Number of pages: 16 Posted: 17 Oct 2015 Last Revised: 01 Dec 2015
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 162 (247,857)
Citation 1

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King v. Burwell, Chevron, Mayo Foundation, judicial review

24.

The Future of Chevron Deference

70 Duke Law Journal 1015 (2021), BYU Law Research Paper No. 21-03
Number of pages: 10 Posted: 02 Feb 2021 Last Revised: 08 Feb 2021
Kristin E. Hickman and Aaron L. Nielson
University of Minnesota - Twin Cities - School of Law and Brigham Young University - J. Reuben Clark Law School
Downloads 161 (249,181)

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administrative law, Chevron, deference, Supreme Court, rulemaking,

25.

Taxpayer Standing and Daimlerchrysler V. Cuno: Where Do We Go from Here?

Tax Notes, Vol. 110, No. 7, February 20, 2006
Number of pages: 17 Posted: 18 Feb 2006
Kristin E. Hickman and Donald B. Tobin
University of Minnesota - Twin Cities - School of Law and University of Maryland Francis King Carey School of Law
Downloads 132 (291,645)

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cuno, daimlerchrysler, state tax incentives, taxpayer standing

26.

The Administrative Law of Borrowed Regulations: Legal Questions Regarding the Bankruptcy Law's Incorporation of IRS Standards

Norton Bankruptcy Law Adviser, Vol. 1, 2008
Number of pages: 17 Posted: 09 Apr 2008 Last Revised: 11 Apr 2008
Matthew Stephenson and Kristin E. Hickman
Harvard Law School and University of Minnesota - Twin Cities - School of Law
Downloads 126 (302,102)

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bankruptcy, tax, bapcpa, national standards

27.

Pursuing a Single Mission (or Something Closer to It) for the IRS

Columbia Journal of Tax Law, Forthcoming, Minnesota Legal Studies Research Paper No. 16-16
Number of pages: 25 Posted: 05 May 2016 Last Revised: 29 Apr 2018
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 106 (341,244)

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Internal Revenue Service, tax expenditures, tax administration, administrative law, agency

28.

Agency-Specific Precedents: Rational Ignorance or Deliberate Strategy?

Texas Law Review, Vol. 89, No. 1, p. 89, 2010, Minnesota Legal Studies Research Paper No. 11-43
Number of pages: 24 Posted: 09 Sep 2011 Last Revised: 04 Oct 2011
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 106 (341,244)

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29.

The Three Phases of Mead

Fordham Law Review, Vol. 83, 2014, Minnesota Legal Studies Research Paper No. 14-43
Number of pages: 28 Posted: 08 Nov 2014 Last Revised: 15 Nov 2014
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 94 (368,768)

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chevron, skidmore, mead, judicial review

30.

The Chevronization of Auer

103 Minn. L. Rev. Headnotes 103 (2019)
Number of pages: 11 Posted: 07 Apr 2019
Kristin E. Hickman and Mark Thomson
University of Minnesota - Twin Cities - School of Law and Crowell & Moring LLP
Downloads 92 (373,883)

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Auer, Kisor, judicial Review, judicial Deference, Chevron

31.

Brief of Amicus Curiae Professor Kristin E. Hickman in Support of Petitioners, Florida Bankers Ass'n v. US Dep't of the Treasury, No. 15-969 (United States Supreme Court)

Minnesota Legal Studies Research Paper No. 16-15
Number of pages: 33 Posted: 02 Mar 2016 Last Revised: 10 May 2016
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 83 (397,826)

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Anti-Injunction Act, Treasury regulation, tax administration, judicial review, Administrative Procedure Act

32.

Amicus Brief of Kristin Hickman in Cohen, et al. v. United States, United States Court of Appeals for the District of Columbia Circuit

Minnesota Legal Studies Research Paper No. 10-58
Number of pages: 45 Posted: 23 Jul 2010 Last Revised: 02 Oct 2010
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 80 (406,410)

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amicus, tax, Administrative Procedure Act, justiciability, Anti-Injunction Act, Declaratory Judgment Act

33.

Symbolism and Separation of Powers in Agency Design

Notre Dame Law Review, Vol. 93, No. 4, 2018
Number of pages: 26 Posted: 30 Jun 2018
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 77 (415,448)

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Separation of Powers, Agency Design, Severability

34.

An Overlooked Dimension to OIRA Review of Tax Regulatory Actions

105 Minn. L. Rev. Headnotes 454 (2021)
Number of pages: 27 Posted: 06 Apr 2021 Last Revised: 26 May 2021
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 73 (427,844)

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OIRA, Treasury regulations, Administrative Procedure Act, regulatory impact analysis

35.

Brief of Amicus Curiae Professor Kristin E. Hickman in Support of Respondents, United States v. Home Concrete & Supply, LLC (United States Supreme Court)

Minnesota Legal Studies Research Paper
Number of pages: 44 Posted: 22 Jan 2012
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 64 (458,301)
Citation 2

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Home Concrete, interim-final rule, Administrative Procedure Act, Treasury Regulation

36.

Administering Tax Complexity Versus Simplicity

TAX SIMPLIFICATION (Chris Evans, Richard Krever, & Peter Mellor eds., 2015)
Number of pages: 36 Posted: 23 Oct 2017
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 59 (477,016)

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tax complexity, tax simplification, administrative law

37.

Navigating a Transition in U.S. Tax Administration

10 eJournal of Tax Research 329 (2012), Minnesota Legal Studies Research Paper No. 13-30
Number of pages: 18 Posted: 15 Jun 2013 Last Revised: 29 Jul 2013
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 57 (484,691)

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judicial review, tax administration, administrative law, Chevron, Administrative Procedure Act

38.

To Repudiate or Merely Curtail? Justice Gorsuch and Chevron Deference

Alabama Law Review, Vol. 70, No. 3, 2019
Number of pages: 23 Posted: 13 Jun 2019
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 56 (488,524)

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Chevron, Gorsuch, Judicial Review, Deference, Statutory Interpretation

39.

Brief of Amicus Curiae Kristin E. Hickman In Support of Petitioners, CIC Services, LLC v. Internal Revenue Service, et al., No. 19-930 (U.S. Supreme Court)

Number of pages: 44 Posted: 29 Aug 2020
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 55 (492,489)

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tax, administrative law, Anti-Injunction Act, Administrative Procedure Act, judicial review

40.

§ 245A and T.D. 9865: Two Steps Forward, One Step Back for Temporary Treasury Regulations?

Columbia Journal of Tax Law, Forthcoming
Number of pages: 5 Posted: 04 Feb 2020
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 53 (500,743)

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tax, TCJA, 245A, dividends received deduction, good cause exception, Administrative Procedure Act, temporary regulations

41.

SOPRA? So What? Chevron Reform Misses the Target Entirely

University of St. Thomas Law Journal, Vol. 14, No. 3, 2018
Number of pages: 11 Posted: 13 Jun 2019
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 53 (500,743)

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Separation of Powers Restoration Act, SOPRA, Chevron, Judicial Deference

42.

Brief of Amicus Curiae Professor Kristin E. Hickman In Support of Petitioners, CIC Services, LLC v. Internal Revenue Service (U.S. Sup. Ct.) (Petition Stage)

Number of pages: 28 Posted: 19 Mar 2020 Last Revised: 23 Jul 2020
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 28 (628,290)

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Anti-Injunction Act, judicial review, Administrative Procedure Act, tax exceptionalism

43.

From Capital Gains to Tax Administration, and Everything In Between: In Honour of Professor Chris Evans

eJournal of Tax Research, Vol. 16, No. 2, p. 269-277 (2019)
Number of pages: 9 Posted: 13 Jun 2019
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Downloads 23 (662,804)

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capital gains taxation, tax compliance costs, tax complexity

Other Papers (1)

Total Downloads: 38
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1.

How Agencies Communicate

Yale Journal on Regulation, Notice & Comment Blog
Number of pages: 21 Posted: 28 Mar 2018
Susan C. Morse, Leigh Osofsky, Elizabeth G. Porter, Kathryn A. Watts, Michael Herz, Andy Grewal, Nicholas R. Parrillo, Kevin M. Stack, Kristin E. Hickman, Christopher J. Walker and Aaron L. Nielson
University of Texas at Austin - School of Law, University of North Carolina (UNC) at Chapel Hill, University of Washington School of Law, University of Washington - School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, University of Iowa - College of Law, Yale University - Law School, Vanderbilt University - Law School, University of Minnesota - Twin Cities - School of Law, University of Michigan Law School and Brigham Young University - J. Reuben Clark Law School
Downloads 38

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Administrative Law, Administrative Guidance, Communication, Deference, Regulations, Notice-and-Comment, Rulemaking, Examples