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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

Roger Clemens and Tax

Posted on February 14, 2008
Tax angles to the Roger Clemens steroids controversy: Dan Shaviro (NYU) draws a connection between Clemens and the private equity tax issue. The New York Times discusses the IRS's interest in Clemens' testimony.

Law Prof Salaries at William & Mary

Posted on February 14, 2008
I previously blogged the Top 10 Law Prof salaries at the University of California (Berkeley, Davis UCLA), Michigan, and Virginia. Dan Filler has unearthed faculty and administrator salary data at William & Mary. Here are the Top 10 Law Prof...

The Physics of Law School Rankings

Posted on February 14, 2008
From a Duke press release: Physics Explains Why University Rankings Won't Change: A Duke University researcher says that his physics theory, which has been applied to everything from global climate to traffic patterns, can also explain another trend: why university...

Lavoie on Achieving the Proper Balance in Enforcing the Internal Revenue Code

Posted on February 14, 2008
Richard Lavoie (Akron) has published Analyzing the Schizoid Agency: Achieving the Proper Balance in Enforcing the Internal Revenue Code, 23 Akron Tax J. 1 (2008). Here is the abstract: This article focuses on the standards governing when an IRS examining...

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House Holds Hearing on Impact of Business Activity Taxes on Small Businesses

Posted on February 14, 2008
The House Small Business Committee holds a hearing today on Business Activity Taxes and their Impact on Small Businesses. Here are the witness statements from: Barry Goodwin (Controller, Stingray Corp.) Benjamin Johnson (Director, Immigration Policy Center, American Immigration Law Foundation)...

A Tax Prof Votes for Obama

Posted on February 13, 2008
Interesting op-ed in the U.K. Guardian by TaxProf Shari Motro (Richmond): My Audacious Hope: Why I Voted for Barack Obama, and What a Victory for Him Could Mean for America and the World: I live in Richmond, Virginia, the capital...

President Bush Signs Economic Stimulus Bill

Posted on February 13, 2008
President Bush this afternoon signed H.R. 5140, The Economic Stimulus Act of 2008: Statutory Language President Bush's Statement Speaker Pelosi's Statement Majority Leader Reid's Statement White House Fact Sheet Treasury Department Fact Sheet IRS Information Release IRS Fact Sheet (General)...

Lavoie Presents A New Paradigm for Promoting Compliance with the Internal Revenue Code Today at Akron

Posted on February 13, 2008
Richard Lavoie (Akron) presents The Taxpaying Dynamic: Developing a New Paradigm for Promoting Compliance with the Internal Revenue Code at Akron today as part of its Works-in-Progress Series. Here is the abstract: This article utilizes social science research to analyze...

Margalioth Presents The Role of Stigma in the Design of Welfare Programs Today at Toronto

Posted on February 13, 2008
Yoram Margalioth (Tel Aviv University, Faculty of Law) presents The Role of Stigma in the Design of Welfare Programs (with Tomer Blumkin (Ben-Gurion University, Department of Economics) & Efraim Sadka (Tel Aviv University, School of Economics)) at the University of...

Cooper on Empty Promises: Settlors' Intent, the Uniform Trust Code

Posted on February 13, 2008
Jeffrey A. Cooper (Quinnipiac) has posted Empty Promises: Settlors' Intent, the Uniform Trust Code, and the Future of Trust Investment Law on SSRN. Here is the abstract: Many trust documents contain specific investment management directives, such as a mandate that...

Why the Left Should Support Repeal of the Corporate Tax

Posted on February 13, 2008
From the Green Commons: Netroots of the Green Party: The business conservatives are screaming for a corporate income tax cut. They claim that the tax rate that US corporations must pay is far higher than their overseas competitors. They are...

IRS Reverses Course in � 162(m) Ruling

Posted on February 13, 2008
Section 162(m)'s $1 million limit on the amount that a public company can deduct for compensation to high-level executives does not not apply to "performance-based compensation." To qualify as performance-based, compensation must be payable only if pre-established, objective performance goals...

Update on Steven Gey's Condition

Posted on February 13, 2008
In January 2007, I blogged the tragic news that one of the true giants and nicest people in our business, Steven G. Gey, David and Deborah Fonvielle and Donald and Janet Hinkle Professor of Law at Florida State, had been...

Blum on Rethinking Tax Compliance of Unauthorized Workers After Immigration Reform

Posted on February 13, 2008
Cynthia Blum (Rutgers-Newark) has published Rethinking Tax Compliance of Unauthorized Workers After Immigration Reform, 21 Geo. Immigr. L.J. 595 (2007). Here is the Conclusion: While the current IRS stance of encouraging and facilitating tax compliance by undocumented workers is entirely...

Betting on Tax Rates

Posted on February 12, 2008
For those still smarting over their lost Super Bowl bets on the New England Patriots, Jason Ruspini has announced the first prediction market in tax rates: Contracts will forecast the highest marginal single-filer federal tax rates for 2009, 2010 &...

LexisNexis Publishes Civil Tax Procedure, 2d Edition

Posted on February 12, 2008
On behalf of LexisNexis and the Graduate Tax Series Board of Editors (Ellen Aprill (Loyola-L.A.), Elliott Manning (Miami), Philip Postlewaite (Northwestern) & David Richardson (Florida)), I am delighted to announced the publication of the second edition of Civil Tax Procedure,...

Tax Policy Chapter of Economic Report of the President

Posted on February 12, 2008
The Council of Economic Advisors yesterday released its Economic Report of the President. Here is the Tax Policy Chapter (22 pages). Here is the Introduction: Societies face two basic questions with regard to tax policy. The first question concerns the...

Senate Bill Seeks to Restrict Judges' Travel to Law Schools

Posted on February 12, 2008
Interesting article in today's Inside Higher Ed: Law Schools Fight Proposed Limit on Judges? Travel, Doug Lederman: An association of law deans and the Judicial Conference of the United States, among others, are objecting to an amendment that Sen. Russell...

IRS Explains New Tax Relief for Homeowners Who Default on Their Mortgages

Posted on February 12, 2008
The IRS today explained (IR-2008-17) how taxpayers who defauled on their mortgages can take advantage of new tax rules enacted in December: Homeowners whose mortgage debt was partly or entirely forgiven during 2007 may be able to claim special tax...

Consumption, Not Income, Is Better Measure of Relative Prosperity

Posted on February 12, 2008
Interesting op-ed in the New York Times: You Are What You Spend By W. Michael Cox (Senior VP & Chief Economist, Federal Reserve Bank of Dallas) & Richard Alm (Senior Economics Writer, Federal Reserve Bank of Dallas): [R]enewed attention is...

Tax News Roundup

Posted on February 12, 2008
New York Times: Hearing of Special Interest to an IRS Special Agent, by Duff Wilson & Michael S. Schmidt: "[IRS agent] Jeff Novitzky, who has led a five-and-a-half-year investigation into steroids in professional sports, is expected to attend a hearing...

Cardozo Hosts Reception in Honor of Edward Zelinsky's Book, The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America

Posted on February 12, 2008
Cardozo is hosting a reception today at 5:00 p.m. in honor of Edward A. Zelinsky, on the occasion of the publication of his new book, The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America (Oxford University...

9th Circuit Affirms Isley Brother's Tax Evasion Conviction

Posted on February 12, 2008
The Ninth Circuit has affirmed the three-year tax evasion sentence of Isley Brother (and Cincinnati native) Ronald Isley (center on the album cover). United States v. Isley, No. 06-50509 (9th Cir. 2/5/08): Ronald Isley appeals his sentence for tax evasion...

Welcome to the Blogosphere: Faculty Lounge

Posted on February 11, 2008
A group of top-rate law profs have started The Faculty Lounge: Dan Filler (Drexel), Laura Appleman (Willamette), Al Brophy (Alabama), Kathleen Bergin (South Texas), Kevin Noble Maillard (Syracuse), and Calvin Massey (UC-Hastings). An early post describes its purpose this way:...

CCH Publishes Briefing on Economic Stimulus Bill

Posted on February 11, 2008
CCH has published this seven-page briefing on the economic stimulus bill (H.R. 5140). The briefing summarizes seven aspects of the bill: Rebates Child Payments Rebate Distributions Rebate Spending Business Incentives Expensing Bonus Depreciation Foreclosure Help

CTJ Publishes Tax Justice Digest

Posted on February 11, 2008
Citizens for Tax Justice has published its weekly Tax Justice Digest with a number of interesting pieces, including: New CTJ Report: Bush's Proposal to Slash Human Services Reveals the True Cost of His Tax Cuts Congress Passes Stimulus Bill after...

TaxProf Blog Weekend Roundup

Posted on February 11, 2008
Saturday: Why Is Wesley Snipes Being Sentenced After April 15? And Why Hasn't He Paid His Property Taxes? IRS Launches SOI Paper Series Mumford on The Sociological Lacuna of Inheritance Taxation Mandatory Law School Pro Bono Programs Do Not Increase....

ABA Approves New Objective Bar Passage Accreditation Standard

Posted on February 11, 2008
The ABA House of Delegates today passed Interpretation 301-6, imposing a new objective bar passage standard for law school accreditation. Under the new rule, over a five-year period (1) 75% of a school's graduates must have passed the bar, or...

TRAC Charges IRS Is Flouting Court Order to Disclose Data

Posted on February 11, 2008
The Transactional Records Access Clearinghouse (TRAC) of Syracuse University today filed a motion in federal district court in Seattle charging that the IRS is flouting three of the court's orders requiring it to provide data to TRAC. From the press....

DOJ's Increased Use of Injunctive Relief to Avoid Tax Crimes

Posted on February 11, 2008
Ellen Podgor (Stetson) of our sister White Collar Crime Prof Blog praises the DOJ's increased use of injunctive relief against fraudulent tax return preparers and tax-fraud promoters: One has to applaud the tax division for trying to stop criminal conduct...

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