It's not the freshest Supreme Court opinion, but the Mayo Foundation case (on whether medical residents are students exempt from FICA taxes) was a demonstration that the Supreme Court doesn't really like alternatives to Chevron deference for its agencies. There's a nice write-up on the case here. I've argued that Treasury operates differently than other agencies, with less searching (and frequent) judicial review. Mayo Foundation is pretty consistent with that view, though it is a tax law case, and as Kristin Hickman has shown us time and again, tax is just differernt.
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