Matthew H. Friedman, Reviving National Muffler: Analyzing the Effect of Mayo Foundation on Judicial Deference as Applied to General Authority Tax Guidance, 107 Nw. U. L. Rev. Colloquy 115 (2012), http://www.law.northwestern.edu/lawreview/colloquy/2012/14/LRColl2012n14Friedman.pdf.