Your comment is completely backwards. Chevron has nothing to do with this.

This was a specific law passed by Congress and the Trump administration to make their massive tax cut for billionaires revenue neutral.

The IRS is implementing the law as passed and has nothing to do with Chevron. It would be the exact same with or without Chevron because this has nothing to do with it.

It’s quite telling that the anti Chevron people have to rely on blatant falsehoods to push their agenda.