U.S. Supreme Court

Case Status


Docket Number


Cert. Denied


Questions Presented

1. Whether the Treasury Department’s regulation is arbitrary and capricious and thus invalid under the Administrative Procedure Act, 5 U.S.C. 551 et seq.

2. Whether, under SEC v. Chenery Corp., 332 U.S. 194 (1947), the regulation may be upheld on a rationale the agency never advanced during rulemaking.

3. Whether a procedurally defective regulation may be upheld under Chevron, U.S.A., Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984) on the ground that the agency has offered a “permissible” interpretation of the statute in litigation.

Case Updates

Cert. petition denied

June 22, 2020

U.S. Chamber urges U.S. Supreme Court to review whether the IRS violated the Administrative Procedure Act in interpreting regulation regarding cost-sharing arrangements

March 13, 2020

Click here to view the U.S. Chamber's brief. Christopher J. Walker served as co-counsel for the U.S. Chamber of Commerce on behalf of the U.S. Chamber Litigation Center.

When this case was before the Ninth Circuit, the U.S. Chamber filed amicus briefs at the initial panel stage, at the second panel stage after the court sua sponte vacated the first panel’s opinion, and again in support of rehearing after the second panel’s opinion.

Case Documents