In this essay, I explore the question of who should determine what an ambiguous tax statute means, the courts or the Department of Treasury. The answer to that question is based on two administrative law doctrines: Chevron and Brand X. Here, I explain why Chevron and Brand X violate the Administrative Procedure Act and are unworkable. Then, using a provision in the tax code, I propose that we return to a standard that is both consistent with the APA and easier to implement: Skidmore.

中文翻译：

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解释含糊不清的税法

在这篇文章中，我探讨了谁应该决定模糊的税收法规的含义，法院还是财政部。这个问题的答案是基于雪佛龙和X品牌这两个行政法原则。这里我解释一下为什么雪佛龙和X品牌违反了行政程序法而行不通。然后，利用税法中的一项规定，我建议我们回归一个既符合 APA 又更易于实施的标准：斯基德莫尔 (Skidmore)。