Taxation & Estate Planning

CBO: Top 1% Earned 19% of Income, Paid 28% of All Taxes, in 2006

Posted on April 07, 2009
The Congressional Budget Office yesterday released Historical Effective Federal Tax Rates: 1979 to 2006 and Data on the Distribution of Federal Taxes and Household Income. From the Director's Blog: The overall effective federal tax rate (the ratio of federal taxes...

Group Challenges IRS's Use of Political Activities Test to Intrude on Charities' First Amendment Rights

Posted on April 07, 2009
The James Madison Center for Free Speech has filed two federal lawsuits claiming that the IRS has stifled the legitimate speech activities of many non-profit organizations. From the press release: For decades the IRS has applied an "all the facts...

NLJ: IRS's Offer on Unpaid Offshore Taxes Has Attorneys Scrambling

Posted on April 07, 2009
In this week's National Law Journal: IRS Limited Offer on Unpaid Offshore Taxes Has Attorneys Scrambling; The Six-Month Program Doesn't Give Attorneys Much Time to Help Clients "Come in from the Cold," by Sheri Qualters: Tax attorneys are helping clients...

Turnipseed Presents Does Lawrence Protect Adults Who Adopt Lovers for Inheritance Purposes From Incest Prosecution? Today at Syracuse

Posted on April 07, 2009
Terry Turnipseed (Syracuse) presents Scalia?s Ship of Revulsion Has Sailed: Will Lawrence Protect Adults Who Adopt Lovers to Help Ensure Their Inheritance from Incest Prosecution?, 32 Hamline L. Rev. ___ (Spring 2009) at Syracuse today as part of its faculty...

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WSJ Tax Articles

Posted on April 07, 2009
An Idea for Mr. Summers: He Could Pay Higher Taxes?If He Thought That Was Right (editorial): Larry Summers, the White House economic guru, is taking some hits from the left after his official disclosure forms revealed late last week that...

Chason Presents ERISA Among the Ruins: The Future of Retirement Savings After the Financial Crisis Today at John Marshall

Posted on April 07, 2009
Eric Chason (William & Mary) presents ERISA Among the Ruins: The Future of Retirement Savings After the Financial Crisis at John Marshall today as part of its Distinguished Lecture Series in Employee Benefits Law: The current financial crisis is a...

Tax Motivated Takings

Posted on April 07, 2009
Thomas J. Miceli (University of Connecticut, Department of Economics), Kathleen Segerson (University of Connecticut, Department of Economics) & C.F. Sirmans (Florida State University, Department of Risk Management, Insurance, Real Estate and Business Law) have published Tax Motivated Takings, 61 Nat'l...

Aprill & Holo: Choice of Entity

Posted on April 07, 2009
Ellen P. Aprill (Loyola-L.A.) & Sanford Holo (Musick Peeler & Garrett, Los Angeles) have posted Choice of Entity: Considerations and Consequences, USC 61st Inst. Fed. Tax'n, Major Tax Plan. ___ (2009), on SSRN. Here is the abstract: A small business....

IRS Names Jonathan Forman 2009-10 Professor-in-Residence

Posted on April 07, 2009
The IRS announced today that Jonathan Forman (Oklahoma) has been selected as the 2009-2010 Professor in Residence: Forman since 1985 has been a professor at the University of Oklahoma College of Law where he currently holds the Alfred P. Murrah...

Tax Teachers

Posted on April 06, 2009
The AALS has announced that the following Tax Profs have been selected as the Teachers of the Year for 2007-08 at their respective law schools: William J. Brown (Pittsburgh) Samuel A. Donaldson (Washington) Lawrence A. Frolik (Pittsburgh) William H. Lyons...

Yale Leaves Georgetown for Virginia

Posted on April 06, 2009
Ethan Yale is leaving Georgetown for Virginia, where he has been visiting during the 2008-09 academic year. From his Virginia web page: Ethan Yale?s teaching and research focus on tax law and policy. Ethan has been a member of the...

Student Comments & Notes in ABA Tax Lawyer

Posted on April 06, 2009
Here are the four student comments and notes in the latest issue of The Tax Lawyer (Vol. 62, No. 1): Christopher W. Livingston, Comment, Finding the Right Balance: A Critical Analysis of the Major Proposals to Reform the Taxation of...

TaxProf Blog Weekend Roundup

Posted on April 06, 2009
Saturday: Taxing Justice: Narratives of Evasion and Avoidance Critical Tax Conference Occhuizzo: Taxing Tenure Call for Tax Papers: LatCrit Conference Sunday: Top 5 Tax Paper Downloads It's Time for Major Tax Reform Estate Tax News Zotos: The Standard of Review...

Soled & Schmalbeck: It's Time to Repeal the Business Entertainment Deduction

Posted on April 06, 2009
Op-ed in today's Philadelphia Inquirer: A Business Deduction That Soaks Taxpayers, by Jay A. Soled (Rutgers Business School) & Richard L. Schmalbeck (Duke Law School): We are awash in reports of corporate excess in the form of salaries, bonuses, lavish...

TRAC: IRS Gives Financial Companies an Audit Pass

Posted on April 06, 2009
Transactional Records Access Clearinghouse at Syracuse University, Large Financial Service Corporations Dominate the Corporate World, but IRS Allocates Only a Small Proportion of Its Corporate Auditors to the IRS Group Policing These Companies: In the just-ended fiscal year, more than...

The Most Tax Procrastinating Cities in America

Posted on April 06, 2009
TurboTax has released its annual list of the most tax procrastinating cities in America, based on last-minute online tax filing (hat tip: Accounting World): San Francisco Houston New York City Chicago San Diego Phoenix Seattle Los Angeles Dalls Las Vegas

Mullane: Regulation of Executive Compensation Through the Tax Code

Posted on April 06, 2009
Joy Sabino Mullane (Villanova) has posted Incidence and Accidents: Regulation of Executive Compensation Through the Tax Code, 13 Lewis & Clark L. Rev. ___ (2009), on SSRN. Here is the abstract: Congress has enacted a number of tax provisions that...

Joe the Plumber Takes on the IRS

Posted on April 06, 2009
IRSVote.com WebCPA

Olivas: Undocumented College Students, Taxation, and Financial Aid

Posted on April 06, 2009
Michael A. Olivas (Houston) has published Undocumented College Students, Taxation, and Financial Aid: A Technical Note, 32 Rev. Higher Educ. 407 (2009). Here is the abstract: A surprising amount of litigation and legislation has erupted over undocumented college students...

Estate Tax News

Posted on April 05, 2009
Associated Press: Senate Goes on record to Lower Estate Tax Center on Budget & Policy Priorities: Lincoln-Kyl Estate Tax Amendment Is Both Unnecessary and Unaffordable Fox News: Obama's Budget Resurrects "Death Tax" New York Times (editorial): The Forgotten Rich Talking...

Zotos: The Standard of Review in Collection Due Process Appeals

Posted on April 05, 2009
Nick A. Zotos (Satterlee Stephens Burke & Burke, New York) has published Service Collection Abuse of Discretion: What is the Appropriate Standard of Review and Scope of the Record in Collection Due Process Appeals?, 62 Tax Law. 223 (2008). Here...

GAO: IRS Needs to Better Monitor Tax Software

Posted on April 05, 2009
The General Accountability Office has released Many Taxpayers Rely on Tax Software and IRS Needs to Assess Associated Risks (GAO-09-297): IRS provides some oversight of the tax software industry but does not fully monitor compliance with established security and privacy...

Top 5 Tax Paper

Posted on April 05, 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. [289 Downloads]: Reverse Piercing: A Single Member LLC Paradox, by Carter...

It's Time for Major Tax Reform

Posted on April 05, 2009
Forbes: Time for a Tax Reform, by Bruce Bartlett: Two recent announcements from the Obama administration have started the ball rolling on tax reform. This is a long overdue and welcome development. It's critically important that Congress enact some sort...

Occhuizzo: Taxing Tenure

Posted on April 04, 2009
Nicole Occhuizzo (Ivins, Phillips & Barker, Washington, D.C) has published Taxing Tenure: An Examination of How the Federal Insurance Contribution Act (FICA) Has Been Applied to Tenure Buyouts, 62 Tax Law. 189 (2008). Here is part of the Introduction: In...

Call for Tax Papers: LatCrit Conference

Posted on April 04, 2009
LatCrit XIV: 14th Annual LatCrit Conference has issued a Call for Papers and Panels for Outsiders Inside: Critical Outsider Theory and Praxis in the Policymaking of the New American Regime, Oct. 1-4, 2009, at American: The LatCrit XIV Host Committee....

Taxing Justice: Narratives of Evasion and Avoidance

Posted on April 04, 2009
The Twelfth Annual Conference for the Association of the Study of Law, Culture and the Humanities concludes today at Suffolk. Several Tax Profs are speaking on the Taxing Justice: Narratives of Evasion and Avoidance panel: Roger Berkowitz (Bard) (Chair) Meredith...

Critical Tax Conference

Posted on April 04, 2009
The Twelfth Critical Tax Conference concludes today at Indiana-Bloomington: The Critical Tax Conference is an annual gathering of tax law scholars who are interested in exploring tax issues from perspectives that go beyond conventional public economics analysis of taxation...

Virginia Tax Study Group

Posted on April 03, 2009
The Virginia Tax Study Group meets today at the University of Virginia School of Law: 9:30 a.m. ? 10:45 a.m.: Washington, D.C. Panel Mortimer Caplin (Caplin & Drysdale, Washington, D.C.) Rod DeArment (Covington & Burling, Washington, D.C.) Cecily Rock (Joint...

Tax Analysts Hosts Conference Today on Obama's Tax Policy

Posted on April 03, 2009
Tax Analysts hosts a roundtable conference today on Obama's Tax Policy: What's Right? What's Wrong? What's the Future? from 9:00 a.m. - 11:00 a.m. at the National Press Club in Washington, D.C.: Speakers: Christopher Bergin (President and Publisher, Tax Analysts)...

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