Edward A. Robinson III and Diana R. Robinson - Page 35




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          general authority vested in the Secretary by section 7805,                   
          whereas legislative regulations are issued pursuant to a specific            
          congressional delegation to the Secretary.  Id.; Hefti v.                    
          Commissioner, 97 T.C. 180, 189 (1991), affd. 983 F.2d 868 (8th               
          Cir. 1993).  “An interpretive regulation may be contrasted to a              
          legislative regulation, one which is mandated specifically in the            
          statute and has the force and effect of law.”  Matheson v.                   
          Commissioner, 74 T.C. 836, 840 n.7 (1980).                                   
               In Redlark v. Commissioner, 106 T.C. at 38, we stated:                  
               The regulations involved herein were promulgated                        
               pursuant to the general authority granted to the                        
               Secretary of the Treasury by section 7805(a) and not                    
               pursuant to specific legislative authority, T.D. 8168,                  
               1988-1 C.B. 80, 83; they are therefore interpretive.                    
          The majority opinion in this case agrees with this conclusion,               
          and the Commissioner concedes that the 9T regulation is an                   
          interpretive regulation.  Majority op. p. 40.  As such, even if              
          the statute were ambiguous, but see Chief Judge Wells’s dissent,             
          and assuming Congress delegated authority to the IRS to make                 
          rules carrying the force and effect of law in this area, but see             
          Judge Swift’s dissent p. 104, it appears that by choosing to                 
          issue the 9T regulation pursuant to section 7805 the Commissioner            
          did not issue the 9T regulation pursuant to a specific                       
          congressional delegation authority having the force and effect of            
          law.  See Tutor-Saliba Corp. v. Commissioner, supra at 7;                    
          Matheson v. Commissioner, supra at 840 n.7.  Thus, the 9T                    
          regulation is not entitled to Chevron deference; it is only                  




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