Guidance Documents

The Tax Law System is Only Incomprehensible to Some

The Tax Law System is Only Incomprehensible to Some

Cooperative communication between the Internal Revenue Service and taxpayers would improve the comprehensibility of taxation.

Creating Incentives for Regulatory Comprehensibility

Creating Incentives for Regulatory Comprehensibility

Scholars comment on a new book that advocates greater simplicity and clarity in the expression of laws and regulations.

Regulation of AI Should Reflect Current Experience

Regulation of AI Should Reflect Current Experience

Federal guidance on artificial intelligence needs additions to ensure the U.S. has a seat at the international table.

Interpretive Rules in Practice

Interpretive Rules in Practice

A new ACUS recommendation on interpretive rules largely aligns with a prior one on policy statements.

Making Guidance Available to the Public

Making Guidance Available to the Public

ACUS recommends agencies take steps to make their guidance more accessible.

Prioritizing Accessibility and Clarity in Agency Actions

Prioritizing Accessibility and Clarity in Agency Actions

Scholars analyze ACUS recommendations addressing public access to guidance, ALJ hiring procedures, and interpretive rules.

The Value of the CRA for Agency Guidance

The Value of the CRA for Agency Guidance

The Congressional Review Act restores notions of separation of powers and empowers private parties affected by regulation.

OMB’s New Approach to Agency Guidance Documents

OMB’s New Approach to Agency Guidance Documents

Research fellow argues that a recent OMB memo could improve regulatory lawmaking.