US Tax Court Fockery

In this impassioned, profanity‑laden monologue, Gianna Miceli condemns two recent U.S. Supreme Court decisions as "legal fuckery" that undermine federal agencies’ regulatory authority. She first explains the 2024 Loper‑Bright v. Raimondo decision, which overturned the longstanding Chevron deference and now requires courts to independently evaluate agency interpretations rather than automatically deferring to them. Miceli then moves to the 2022 West Virginia v. EPA case, describing the Major Questions Doctrine that bars agencies from asserting powers absent clear congressional authorization. She argues that together these rulings strip agencies of the ability to interpret statutes, effectively erasing the legal foundation of the U.S. Tax Court, which she dismissively calls a “made‑up” entity that only exists by consent. Throughout, she peppers the commentary with pop‑culture references and a pleading tone, demanding stricter governance while using colloquial, profane language.










