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Taxation & Estate Planning

TaxProf Blog

Provides news, information and resources for tax professors and practitioners.

Post Frequency: 110.3/day

Last Entry: April 01, 2011 at 16:00:00

The Geithner-Daschle Lesson: Audit the B*******!

Posted on February 03, 2009
Jason Mazzone (Brooklyn), Audit Them All: In the world of tax compliance, perceptions matter a good deal. A well-known experiment for the Minnesota Department of Revenue showed that people who believe that tax compliance is high report their own income...

Do Rankings "Punish" Law Schools?

Posted on February 03, 2009
Michael Sauder (University of Iowa, Department of Sociology) & Wendy Nelson Espeland (Northwestern University, Department of Sociology) have published The Discipline of Rankings: Tight Coupling and Organizational Change, 74 Am. Sociology Rev. 63 (Feb...

TIGTA: Compliance Issues Remain After "Son of BOSS" Tax Shelter Settlement

Posted on February 02, 2009
The Treasury Inspector General for Tax Administration today issued Despite the Success Achieved, the Son of Boss Settlement Initiative Had Little Impact on Investor Filing and Payment Compliance. IRS Response Bloomberg, Tax Shelter Users Who Settle With IRS Have New...

Law Review Circulation Down 62%

Posted on February 02, 2009
From our article, What Law Schools Can Learn from Billy Beane and the Oakland Athletics, 82 Tex. L. Rev. 1483, 1534-35 & n.296 (2004): [L]aw reviews could be ranked, as are newspapers and other periodicals, based on circulation. Surprisingly, although...

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Lavoie: Cultivating a Compliance Culture: An Alternative Approach for Addressing the Tax Gap

Posted on February 02, 2009
Richard Lavoie (Akron) has posted Cultivating a Compliance Culture: An Alternative Approach for Addressing the Tax Gap on SSRN. Here is the abstract: This article examines the social science research concerning why individuals comply (or fail to comply) with their...

NY Times: Paying Taxes, and Fearing Deportation

Posted on February 02, 2009
New York Times: Paying Taxes, and Fearing Deportation, by Dan Frosch: For the past decade, thousands of Hispanic men and women who settled here went to Amalia?s Translation and Tax Services to pay their annual income taxes. Whether these people...

Welcome Aboard, Ken Hirsh

Posted on February 02, 2009
Kenneth J. Hirsh, formerly of the Duke Law Library, begins his tenure today as Director of the Law Library and Information Technology and Clinical Professor of Law at the University of Cincinnati College of Law. I have served on the...

A Daschle Tax Roundup

Posted on February 02, 2009
Senator Dashcle's Feb. 1, 2009 Letter to Senate Finance Committee: Thank you for the work you and the Committee are doing to move forward on my nomination by President Obama to be Secretary of Health and Human Services. I know...

Tax Court Rejects IRS's Denial of Dependency Deduction for Disabled Son

Posted on February 02, 2009
Your tax dollars at work: Halbin v. Commissioner, T.C. Memo. 2009-18 (Jan. 28, 2009): On June 24, 2003, as he was leaving his parents? farm, Eric?s vehicle was hit head-on by a U.S. Postal Service mail carrier who was driving...

Miller & Chevalier's 2009 Tax Policy Forecast Survey

Posted on February 02, 2009
Miller & Chevalier (Washington, D.C.) today released its 2009 Tax Policy Forecast Survey measuring the current perspectives and attitudes of leading corporate tax executives on the direction of tax policy in the coming year. From the Executive Summary: Respondents to...

NLJ: 27 Law Schools Seek Deans

Posted on February 02, 2009
In this week's National Law Journal: Wanted: Law School Deans. Lots of Them. Dozens of Law schools Search for Leaders; Many Leery of New Demands, by Julie Kay: Even in this economy, there seems to still be a demand for...

Tax Provisions of Stimulus Bills

Posted on February 02, 2009
House: Bill (H.R. 598) House Ways & Means Committee, Staff Description Joint Committee on Taxation, Revenue Estimate of Bill as Passed (JCX-14-09) Joint Committee on Taxation, Description of Bill (JCX-5-09) Joint Committee on Taxation, Revenue Estimate of Bill (JCX-7-09) Joint...

TaxProf Blog Weekend Roundup

Posted on February 02, 2009
Saturday: Daschle's Nomination for HHS Secretary Threatened by Failure to Pay $140k Taxes on Free Use of Limo and Chauffeur Stombock: Economic Nexus and Nonresident Corporate Taxpayers Cui Posts Tax Papers on SSRN Sunday: Top 5 Tax Paper Downloads Student...

Top 5 Tax Paper Downloads

Posted on February 01, 2009
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: 1. [337 Downloads] The Virtual Tax Library: A Comparison of Five Electronic...

Student Comments & Notes in ABA Tax Lawyer

Posted on February 01, 2009
Here are the students comments and notes in the latest issue of The Tax Lawyer (Vol. 61, No. 4): Evan M. Stern, Comment, The Import-Export Clause and Territorial Taxation, 61 Tax Law. 1245 (2008) Matthew Harris, Note, Commissioner v. Dunkin:...

The Constitutionality of Taxing Compensatory Damages for Non-Physical Injuries

Posted on February 01, 2009
Ellen Overmyer Lloyd (J.D. 2008, Loyola University New Orleans; Associate, Stone Pigman, New Orleans) has published Comment, The Taxman Cometh: The Constitutionality of Taxing Compensatory Damages for Non-Physical Injuries, 54 Loy. L. Rev. 375 (2008)...

Stombock: Economic Nexus and Nonresident Corporate Taxpayers

Posted on January 31, 2009
Megan A. Stombock (Cadwalader, Wickersham & Taft, New York) has published Economic Nexus and Nonresident Corporate Taxpayers: How Far Will It Go?, 61 Tax Law. 1225 (2008). Here is the Introduction: Article I, Section 8, Clause 3 of the U.S....

Cui Posts Tax Papers on SSRN

Posted on January 31, 2009
Wei Cui (China University of Political Science and Law) has posted two tax papers on SSRN: "Establishment": An Analysis of a Core Concept in Chinese Inbound Income Taxation The Prospect of New Partnership Taxation in China

Groundhog Day:

Posted on January 30, 2009
Secretary of Health and Human Services nominee Tom Daschle has an even bigger tax problem than Treasury Secretary Timothy Geithner: Daschle failed to pay more than $140,000 in taxes and interest for the free use of a car and driver...

WSJ: Hollywood Tax Goodie in Stimulus Bill

Posted on January 30, 2009
Editorial in today's Wall Street Journal: Raiders of the Lost Taxpayer; A Tax Break for Tinseltown: The House version of the stimulus already includes a bonus depreciation that lets businesses immediately write off 50% of their 2009 capital expenditures...

Tax Lawyer Strikes Back at "Girls Gone Wild" Founder Joe Francis

Posted on January 30, 2009
Yesterday I blogged the brouhaha over the decision by Joe Francis, founder of the Girls Gone Wild video series, to fire yet another tax lawyer in his tax evasion case -- calling The Bernhoft Law Firm "the Paris Hilton of...

Borden Presents Open Tenancies in Common Today at Florida

Posted on January 30, 2009
Bradley T. Borden (Washburn) presents Open Tenancies in Common, 38 Seton Hall L. Rev. ___ (2009), at Florida today as part of its Faculty Enrichment Series. Here is the abstract: Tax law (section 1031 in particular) has spawned a new...

Glickman & Calhoun: The "States" of the Federal Common Law Tax Doctrines

Posted on January 30, 2009
Jeffrey C. Glickman & Clark R. Calhoun (both of Alston & Bird, Atlanta have published The "States" of the Federal Common Law Tax Doctrines, 61 Tax Law. 1181 (2008). Here is part of the Introduction: This Article focuses on states?...

Government's Brief in Wesley Snipes' Appeal

Posted on January 30, 2009
The Government has filed its brief in the Eleventh Circuit in Wesley Snipes' appeal of his conviction and sentence on three misdemeanor tax fraud counts.

The Top 400 Taxpayers, 1992-2006: Income Up, Tax Rate Down

Posted on January 30, 2009
The IRS yesterday released data on the Top 400 tax returns for 1992-2006, which show a marked increase in the average amount of AGI and investment income (taxable interest, dividends, and net capital gains) reported by the Top 400 taxpayers...

UCLA Hosts Conference Today on Tax Policy in the Obama Era

Posted on January 30, 2009
UCLA School of Law and the Tax Policy Center are sponsoring a conference today at UCLA on Tax Policy in the Obama Era (live webcast available here): 9:15 a.m. - 10:45 a.m.: Tax Policy in an Era of Growing Inequality...

Kleinbard Presents A Reconsideration of Tax Expenditure Analysis Today at NYU

Posted on January 29, 2009
Edward D. Kleinbard (Chief of Staff, Joint Committee on Taxation) presents A Reconsideration of Tax Expenditure Analysis at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. The co-convenors are Daniel Shaviro (NYU) & Alan....

Hasen Presents Legal Transitions -- Reliance Redux Today at Northwestern

Posted on January 29, 2009
David Hasen (Michigan) presents Legal Transitions -- Reliance Redux at Northwestern today as part of its Advanced Topics in Taxation Series organized by Tom Brennan and Charlotte Crane. Here is the abstract: The recent literature on legal transitions is noted...

Walker Presents Are Tax and Accounting Rules Discriminating Against Discounted Employee Stock Options Justified? Today at Indiana

Posted on January 29, 2009
David I. Walker (Boston University) presents Are Tax and Accounting Rules Discriminating Against Discounted Employee Stock Options Justified? at Indiana today as part of its Tax Policy Coloquium Series hosted by Leandra Lederman. Here is the abstract: Contemporaneous grants of...

"Rangel Rule" Would Exempt All Taxpayers From IRS Penalties and Interest

Posted on January 29, 2009
Congressman John Carter (R-TX) yesterday introduced H.R. 735, The Rangel Rule Act of 2009, which would add new Code � 7529 to prohibit the IRS from charging penalties and interest on back taxes. From the press release: Under the proposed...

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