Seminar

COST Annual Conference

Taxpayers often face an uphill battle in tax litigation due to the deference that courts accord to state departments of revenue when it comes to interpretation of ambiguous tax laws and regulations. In recent years, there has been a movement to change the deference standards applied by the courts to restore a level playing field in tax litigation.

This session explores the history and practical implications of administrative deference in state tax controversies and discusses recent developments to reform deference standards.

Related events

Related Insights