18 - Wipe Out US Tax Court.mp4
In this brief, impassioned monologue, Gianna Miceli argues that recent U.S. Supreme Court rulings are undermining the authority of federal agencies and, by extension, the U.S. Tax Court. She highlights two landmark cases: Wright v. Raimondo (2024), which reversed the longstanding Chevron deference that required courts to defer to agency interpretations of statutes, and West Virginia v. EPA (2022), which affirmed the Major Questions Doctrine, insisting agencies can only act when Congress has clearly granted them authority. Miceli contends that these decisions strip agencies of the power to interpret laws, forcing every regulatory action to be directly tied to explicit congressional language. She concludes that this erosion of agency interpretive authority could effectively “wipe out” the U.S. Tax Court, as the court’s jurisdiction relies on agency‑generated tax regulations and interpretations.
