Susie Morse (Texas; Google Scholar) presents Previous Regs at Boston Faculty as a part of its Tax Coverage Workshop hosted by Jim Repetti:

Previous regs shouldn’t be topic indefinitely to administrative process problem. As a substitute, we must always go away them alone. The consensus case legislation view that applies the six-year limitations interval beneath 28 U.S.C. § 2401(a) with accrual on the time of promulgation, strikes the correct steadiness between accuracy and repose. It appropriately displays that all the parts of the executive process declare are in place on the time of the alleged error, when the regulation was promulgated. When — as in tax — claims may be delayed by means of no fault of any plaintiff, the answer is to make applicable administrative and equitable changes.

Conclusion
The puzzle introduced by administrative process challenges to outdated regs quantities to a traditional rigidity in legislation: the tradeoff between accuracy and repose. The puzzle is solved by the default six-year limitations interval of 28 U.S.C. § 2401(a), which, beneath a case legislation consensus, begins to run when the ultimate company rulemaking motion is taken for administrative process claims. Tax offers a very good textual content case for this argument as a result of it’s a considerably extra problem case, because of the truth that most alternatives to lift administrative process claims come up not as facial challenges, bur fairly in enforcement circumstances – whether or not deficiency or refund — the place the pre-litigation tax process may be prolonged. 

Nonetheless, refund circumstances, though they require the prepayment of taxes to lift a declare, function timing that’s largely throughout the management of the taxpayer.

The legislation mustn’t maintain the restrictions interval open indefinitely. To take action would ignore the truth that all the parts of the executive process declare exist on the time of the  alleged administrative process error, as an example when a regulation is promulgated. The plaintiff for whom the declare “first accrues” must be incentivized to lift the declare. The best answer is to accrue the six-year limitations interval when a regulation is promulgated and mood it with applicable changes, as an example by means of administrative restraint and beneath the doctrines of equitable tolling and equitable estoppel.

https://taxprof.typepad.com/taxprof_blog/2023/02/morse-presents-old-regs-at-boston-college.html