Matthew F. Kadish and Karina Pantoja Examine Loper Bright’s Impact on Agency Regulations

Frantz Ward Partner Matthew F. Kadish and Associate Karina Pantoja analyzed the effects of last year’s Supreme Court decision in Loper Bright in an article for the Probate Law Journal of Ohio. The two focused on the impact that the decision has had on the Treasury Department and Internal Revenue Service (IRS).

Loper Bright overruled the long-standing Chevron decision, which provided a two-step framework for evaluating the validity of agency regulations. In practice, the Chevron test allowed administrative agencies with strong authority to enact and enforce agency regulations.

Their article:

• Explains the history of the Chevron ruling and its previous implementation.
• Discusses the broad authority provided to the Treasury Department and Internal Revenue Services under Chevron.
• Outlines the Loper Bright ruling and its new two-step analysis program for determining regulation validity.
• Addresses which cases may and may not be re-challenged retroactively after the Loper Bright ruling.
• Offers practical guidance for taxpayers and practitioners for pursuing challenges to regulations that are now invalid under Loper Bright.

Read the full article here.

Matt’s practice covers a wide range of tax-related areas, from estate planning and business succession to tax planning and IRS controversy. He is a trusted advisor in complex tax matters and regularly represents clients before the Internal Revenue Service and U.S. Tax Court.

Karina focuses her practice on tax and estate planning, with additional experience assisting in general business matters. Karina is a native Spanish speaker and has used her language skills to translate legal documents, present for Spanish-speaking audiences, and interpret for Spanish-speaking clients.

Reprinted from Probate Law Journal of Ohio, with permission from Thomson Reuters. Copyright © 2025. Further use without permission of Thomson Reuters is prohibited. For further information about this publication, please visit Probate Law Journal of Ohio | Legal Solutions, or call 800.328.9352.