"Let's Get Together": What Tax Should Learn About Collaborative Regulation Development

Abstract

High school civics classes and Schoolhouse Rock! create an image of democracy and lawmaking as resting on a foundation of voter participation in the law-making process, either through the election of representatives or the casting of votes on a ballot issue. However, over time Congress has delegated to administrative agencies substantial authority to make law. As the government and society have become more complex, Congress has had to delegate much of its legislative authority to administrative agencies just to keep up with the growing need for federal regulation. Indeed, administrative agencies create many times more laws than Congress each year. These agencies are part of the Executive Branch of government. Each agency is usually created to address a single area, i.e., the Environmental Protection Area and the Federal Election Commission. Their Congressional mandate usually allows an agency to operate largely independently and allows an agency to develop specialized knowledge and technical expertise with respect to the assigned subject matter; expertise that Congress would be unable to develop in light of the very broad areas in which Federal legislation operates. To protect against agency overreaching and ensure that the lawmaking function remain democratic, administrative rulemaking procedures must be open, transparent, and accessible.