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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

Tax Consequences of Intra-Family Exchanges of a Lower AFR Note for a Higher AFR Note

Posted on August 07, 2008
Jonathan G. Blattmachr (Millbank, New York), Bridget J. Crawford (Pace) & Elisabeth O. Madden (Millbank, New York) have published How Low Can You Go? Some Consequences of Substituting a Lower AFR Note for a Higher AFR Note, 109 J. Tax'n...

Tax Law Professor Expelled From Republican Party for Supporting Obama

Posted on August 07, 2008
Tax Professor Jan Ting (Temple), the Delaware Republican Party's candidate for U.S. Senate in 2006, has been expelled from the Delaware Republican Party for quietly supporting Barack Obama for President. Delaware GOP's Ting Pays Price for Supporting Obama (Delaware News...

Ventry: Protecting Abusive Tax Avoidance

Posted on August 07, 2008
Dennis Ventry (UC-Davis) has posted Protecting Abusive Tax Avoidance on SSRN. Here is the abstract: In August 2007, a federal court in Rhode Island quashed an IRS summons seeking tax accrual workpapers pertaining to a taxpayer's investment in abusive tax...

Wesley Snipes Ordered to Pay $217k in Prosecution Costs

Posted on August 07, 2008
A federal district judge in Florida has adopted a magistrate's recommendation and ordered Wesley Snipes to pay the federal government $217,363.75 in prosecution costs in his conviction on three misdemeanor tax fraud counts (which he has appealed to the Eleventh...

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Doerr: The Evolution of Proposition 13

Posted on August 07, 2008
David R. Doerr (Chief Tax Consultant, California Taxpayers' Association) has published The Evolution of Proposition 13, 49 State Tax Notes 305 (Aug. 4, 2008). Here is the Introduction: No one looks the same as they did 30 years ago. Neither...

Retaining Faculty Free Agents

Posted on August 07, 2008
Following up on this morning's post, Law School Faculty as Free Agents: from today's Chronicle of Higher Education, Public Universities Strive to Keep Coveted Faculty Members, by Audrey Williams: State budget woes and a rocky economy have shaken public colleges...

States With Greatest AGI Inequality

Posted on August 07, 2008
On Saturday, I blogged the IRS's release of 2006 State-by-State Income Data. The Institute on Taxation and Economic Policy has issued a report, Latest IRS Data Reveal Fundamental Mismatches in the States: [F]or the country as a whole, the richest...

Florida Tax Review Publishes 3rd Annual International Tax Symposium

Posted on August 06, 2008
The Florida Tax Review has published the papers from its Third Annual International Taxation Symposium: Ruth Mason (Connecticut), Common Markets, Common Tax Problems, 8 Fla. Tax Rev. 599 (2007). Here is the Conclusion: George Washington's particular vision of a United...

IRS Offers 20% Settlement to LILO & SILO Tax Shelter Investors

Posted on August 06, 2008
New York Times: I.R.S. Offers to Settle Tax-Shelter Dispute, by Lynnley Browning: The IRS on Wednesday offered more than 45 corporations the opportunity to settle disputes over the use of certain tax shelters that have been used to shield billions...

Tax Court: Notice of Deficiency Improperly Sent to Prisoner's House, Not to the Big House

Posted on August 06, 2008
In the appropriately styled Conn v. Commissioner, T.C. Memo. 2008-186 (8/5/08), the taxpayer was convicted of embezzlement. While he was serving his 21-month sentence, the IRS issued a notice of deficiency to taxpayer and his wife, alleging that they had...

Death of Bill Goldstein

Posted on August 06, 2008
William M. Goldstein, former managing partner of Drinker Biddle and former chair of the firm's tax practice group, died this morning at the age of 72. From a firm email: Over a legal career that spanned 48 years, Bill was...

Giertz: Taxes in the Shade of the Raintree

Posted on August 06, 2008
J. Fred Giertz (Department of Economics, University of Illinois) has published Taxes in the Shade of the Raintree, 120 Tax Notes 489 (Aug. 4, 2008). From Prof. Giertz: The piece recounts the impacts of high marginal tax rates in the...

Dean: The Incomplete Global Market for Tax Information

Posted on August 06, 2008
Steven Dean (Brooklyn) has published The Incomplete Global Market for Tax Information, 49 B.C. L. Rev. 605 (2008). Here is the abstract: The United States finds itself facing a growing disparity between the tax information it collects domestically and the...

ABA Tax Section to Award Two Public Service Tax Fellowships

Posted on August 06, 2008
The ABA Tax Section has announced that it will award two pro bono fellowships to recent law school graduates or judicial clerks for their work in tax-related public service organizations: The section is now accepting applications for those interested in...

More on Threatened Boycott of AALS Annual Meeting

Posted on August 06, 2008
Following up on yesterday's post on Law Profs Threaten Boycott of AALS Annual Meeting in San Diego Due to Hotel Owner's Views on Same-Sex Marriage: ABA Journal (Debra Cassens Weiss) Business Associations Blog (Stephen Bainbridge) Privileging One Point of View:...

Senate Finance Committee Criticizes IRS's "Tepid" Response to Identity Theft

Posted on August 06, 2008
Senate Finance Committee Chair Max Baucus yesterday criticized the IRS's "tepid" response to identity theft: Senate Finance Committee Chairman Max Baucus (D-Mont.) commented today on an Internal Revenue Service (IRS) update and accompanying letter on its Identity Protection Strategy, the...

A Children's Story: The Sleepiest Tax Lawyer in New York City

Posted on August 06, 2008
Tax Prof Sarah Lawsky (George Washington) has penned a children's story: The Sleepiest Tax Lawyer in New York City. Here is the opening: Once upon a time there was a very sleepy tax lawyer. She could not stay awake. She...

Rifkin: Substantive Tax Equity and Adjusting the Income Tax for Regional Cost of Living Differences

Posted on August 05, 2008
Dave Rifkin (Attorney-Advisor to Tax Court Judge Juan F. Vasquez; Adjunct Professor, Georgetown) has posted Substantive Tax Equity and Adjusting the Income Tax for Regional Cost of Living Differences on SSRN. Here is the abstract: Substantial variations in the cost...

Proposed Bill Would Allow Tax-Free Employee Cell-Phone Use

Posted on August 05, 2008
I previously blogged Bill Would Liberalize Tax Treatment of Employer-Provided Cell Phones: It is no secret that in many ways the Tax Code is ill-suited to the 21st Century American economy. One small example is the tax treatment of employer-provided....

Law Profs Threaten Boycott of AALS Annual Meeting in San Diego Due to Hotel Owner's Views on Same-Sex Marriage

Posted on August 05, 2008
In today's National Law Journal: Boycott Threatened Over Meeting Site of Association of American Law Schools, by Leigh Jones: Organizations representing thousands of legal educators say they will boycott the Association of American Law Schools annual meeting in January if...

Improving Peer Review

Posted on August 05, 2008
Chronicle of Higher Education: Sociologists Discuss Ideas for Improving Peer Review, by David Glenn: Anonymously peer-reviewing a scholarly manuscript is one of the most sacred tasks in academe?but also one of the most thankless. On Friday, at the annual meeting...

Raskolnikov: Relational Tax Planning Under Risk-Based Rules

Posted on August 05, 2008
Alex Raskolnikov (Columbia) has published Relational Tax Planning Under Risk-Based Rules, 156 U. Pa. L. Rev. 1181 (2008). Here is the abstract: Risk-based rules are the tax system's primary response to aggressive tax planning. They usually grant benefits only to...

Johnston: Trust, but Verify

Posted on August 05, 2008
David Cay Johnston has published Trust, but Verify, 120 Tax Notes 485 (Aug. 4, 2008): New data, not yet published by the IRS, establish beyond a doubt that America has two income tax systems, separate and unequal. One system effectively...

Taxpayer Advocacy Panel Releases Annual Report

Posted on August 05, 2008
The IRS's Taxpayer Advocacy Panel today released its 2007 Annual Report: This annual report highlights important actions of the Panel and summarizes 59 new recommendations for improvement that TAP generated for IRS consideration in 2007. The Report also provides a...

Harvard Symposium on Radical Proposals to Reform Legal Pedagogy

Posted on August 05, 2008
The most recent issue of the Harvard Civil Rights and Civil Liberties Law Review (Vol. 43, No. 2, Summer 2008) includes a symposium on Radical Proposals to Reform Legal Pedagogy: Erwin Chemerinsky (Dean, UC-Irvine), Rethinking Legal Education, 43 Harv...

Merritt: Bias, The Brain, and Student Evaluations

Posted on August 04, 2008
Deborah Jones Merritt (Ohio State) has published Bias, The Brain, and Student Evaluations, 82 St. John's L. Rev. 235 (2008). Here is the abstract: Student evaluations of teaching, a common fixture at American law schools, harbor surprising biases. Extensive psychological...

Morse: Using Whistleblowers to Close the "Tax Gap"

Posted on August 04, 2008
Edward A. Morse (Creighton) has posted Whistleblowers and Tax Enforcement: Using Inside Information to Close the "Tax Gap" on SSRN. Here is the abstract: This article examines the current legal structure allowing rewards for informants who provide information to assist...

TaxProf Blog Weekend Roundup

Posted on August 04, 2008
Saturday: SOI Releases 2006 State-by-State Income Data Tax Court Grants Widow of Former S.F. Mayor Innocent Spouse Relief Hamlet Was a Law Student Law.com: Has Law Review Been Hijacked by the Religious Right? Sunday: CTJ: Assessment of "Fair Share" of...

Junior Scholars Workshop: Heather Field on Checking in on Check-the-Box

Posted on August 04, 2008
I previously blogged the new paper by Heather M. Field (UC-Hastings), Checking In on "Check-the-Box." Here is the abstract: Eleven years ago, new regulations dramatically changed the manner in which the federal income tax system determines how business entities are...

Did Feds Not Charge Sen. Stevens With Tax Evasion to Avoid Trial in Alaska?

Posted on August 04, 2008
One of the curious aspects of last week's indictment of Alaska Senator Ted Stevens on seven counts of making false statements on his financial disclosure forms was the failure to charge Sen. Stevens with failing to report as income the...

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