Plain meaning
The level of deference or scrutiny a reviewing court applies to a lower court or administrative decision.
Also called
reasonableness review
correctness review
Key points
- Standard of Review helps explain how legal authority is created, interpreted, challenged, or applied.
- Tax results often depend on both statutory wording and how courts or administrative bodies interpret that wording.
- The level of authority matters: a statute, regulation, appellate decision, trial decision, and administrative guidance do not all carry the same weight.
- For readers, the concept helps separate a binding legal rule from a factual result, policy proposal, administrative position, or litigation step.
Why it comes up
The standard of review can affect appeals and judicial reviews involving tax administration and statutory interpretation.