Robert Kovacev is quoted on the U.S. Supreme Court's recent decision to overturn the Chevron doctrine which is set to increase pressure on the Internal Revenue Service (IRS) to craft more legally sound and precise tax regulations. In the landmark case Loper Bright v. Raimondo, the Court ruled that federal agencies could no longer rely on judicial deference when interpreting ambiguous laws, shifting the burden back to agencies like the IRS to ensure their regulations are thoroughly vetted and clearly grounded in statute. Kovacev emphasized that the IRS has historically relied on Chevron to defend its regulations, allowing it to expand its authority and restrict tax benefits intended by Congress. "Now the IRS will have to defend its regulations on the merits based on what the tax code actually says," Kovacev notes.