Notice & Comment (Yale Journal on Regulation)

D. C. Circuit Review: Reviewed – Two Run-Of the Mill Cases and a Blockbuster en Banc Hearing

The D.C. Circuit affirmed that the IRS may disclose a taxpayer’s address to ICE under 26 U.S.C. §6103(i)(2) and ruled the IRS‑DHS memorandum of understanding a non‑binding policy statement. In a separate opinion, the court held that the FAA must independently review an airline’s determination that a pilot refused a drug test, citing private nondelegation concerns. The court also sat en banc to hear arguments in National Treasury Employees Union v. Vought, examining the President’s authority to downsize the CFPB and the potential reach of injunctive relief. These decisions collectively reshape agency discretion and oversight.