Jonathan Curry takes a fresh look at the tax regulatory review agreement between the Office of Management and Budget and Treasury now that the process has had time to play out.

For further coverage, read these articles in Tax Notes:

• OIRA Review of Tax Regs Presses on Despite Shutdown
• A Look Ahead: Treasury, OIRA to Chart New Territory as Final Regs Flood In
• Treasury, OIRA Still at Odds Over When Tax Regs Merit Review
• Tax Regs Deemed Significant Skyrocket Under New Agenda