TaxProf Blog: Taxation & Estate Planning

Home -> Law Blog Directory -> Taxation & Estate Planning Blogs

OR PHONE (866) 635-1838 for Bankruptcy Help, (866) 635-6190 for Divorce,
(866) 635-2689 for Personal Injury or (866) 635-9402 for Criminal Defense

Find a Local Lawyer

Bankruptcy (866) 635-1838
Divorce (866) 635-6190
Personal Injury (866) 635-2689
Criminal Defense (866) 635-9402

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

Why Did Government Appeal Wesley Snipes' Sentence? Should He Pay $258k Cost of Prosecution?

Posted on June 01, 2008
The Government has filed a Notice of Cross-Appeal in the Wesley Snipes case. Ellen Podgor (Stetson) of our sister White Collar Crime Prof Blog asks why: What could they possibly be appealing? Snipes received the prison sentence the government asked...

Top 5 Tax Paper Downloads

Posted on June 01, 2008
There is a bit of movement on this week's list of the Top 5 Recent Tax Paper Downloads, with the #4 and #5 papers switching places: 1. [308 Downloads] Backdating, by Jeffrey L. Kwall (Loyola-Chicago) & Stuart Duhl (Harrison &...

Mankiw: Raise Gas Tax, Cut (or Eliminate) Corporate Tax

Posted on June 01, 2008
Today's New York Times: The Problem With the Corporate Tax, by N. Gregory Mankiw (Harvard University, Department of Economics): At this point in the presidential campaign, Senator John McCain is the candidate of ideas on issues of tax policy. Too...

Slate: A Secret Tax on Teenagers

Posted on June 01, 2008
Slate: A Secret Tax on Teenagers, by Tim Harford: Britain's chancellor of the exchequer, Alistair Darling, did something rather strange recently to baffling applause from his own supporters and cries of "bribery" from the opposition: He announced a tax on...

To access this complete feed in the blog feed reader login or register for free.

From Human Capital to Capital Gains: The Puzzle of Profits Interests

Posted on May 31, 2008
Sarah Pendergraft (McKee Nelson, Washington, D.C.; J.D. 2007, Virginia) has published From Human Capital to Capital Gains: The Puzzle of Profits Interests, 27 Va. Tax Rev. 709 (2008). Here is the abstract: This note discusses the tax treatment of a...

Bassett: Changing Perceptions of Private Religious Schools: Public Money and Public Trust in the Education of Children

Posted on May 31, 2008
William W. Bassett (San Francisco) has posted Changing Perceptions of Private Religious Schools: Public Money and Public Trust in the Education of Children, 2008 BYU L. Rev. ___ (2008), on SSRN. Here is the abstract: Private religious schools were originally...

Biggest Losers Under Obama's Plan to Remove the Current $102k Wage Ceiling for Social Security Taxes

Posted on May 31, 2008
Tax Foundation: Obama?s Plan to Abolish the Social Security Wage Ceiling: A State-by-State Breakdown, by Gerald Prante: It is commonly observed that the policy ideas of Barack Obama and Hillary Clinton are almost identical, but Obama does have one major...

The "Jock Tax": Fair Play or Unsportsmanlike Conduct

Posted on May 30, 2008
John B. DiMascio (J.D. 2007, Pittsburgh; Morgan Lewis, Pittsburgh) has published The "Jock Tax": Fair Play or Unsportsmanlike Conduct, 68 U. Pitt. L. Rev. 953 (2007). Here is part of the Introduction: Part I will provide an extensive background of...

7th Circuit Affirms Dismissal of Disgruntled Client's Suit Against Tax Advisors

Posted on May 30, 2008
The Seventh Circuit yesterday affirmed the district court's grant of summary judgment to J.K. Harris & Co. in a disgruntled client's suit alleging that the tax services firm breached its contract or comitted fraud in pursuing internal IRS appeals of....

Fortune: The Role of Expert Opinions in the Tax Shelter Problem

Posted on May 30, 2008
In today's Fortune: Blowing the Whistle on Unethical Lawyers; Legal Professor William Simon Aims to Shame Colleagues Who Sell Their Opinions for the Right Price, by Roger Parloff: In a forthcoming Stanford Law Review article titled The Market for Bad...

Tax Court: Tax Liens Not Discharged in Bankruptcy in Light of Taxpayer's Tax Evasion Conviction

Posted on May 30, 2008
In Bussell v. Commissioner, 130 T.C. No. 13 (5/29/08), the Tax Court yesterday held that the IRS did not abuse its discretion in excepting the unpaid tax liabilities of a surviving spouse and her husband's estate from a bankruptcy discharge...

NLJ: Is the Country Ready for Ten New Law Schools?

Posted on May 30, 2008
From next week's National Law Journal: A Deluge of Law Schools: As Many as 10 Are in the Works ? But Are They Needed?, by Leigh Jones: As many as 10 new law schools are in the works, with the...

IRS Service Center Employee Snoops on Tax Records of 200 Celebrities

Posted on May 30, 2008
From today's Cincinnati Enquirer: Did IRS Worker Snoop? Charges Say He Looked at 197 Celebrity Tax Records, by Jim Hannah: An IRS tax examiner in Northern Kentucky was arrested Thursday on charges that he illegally looked up the personal information....

Tax Profs at Law & Society Annual Meeting

Posted on May 30, 2008
Here are the Tax Profs with speaking roles at the three-day Law & Society Annual Meeting in Montreal: Law, Society, and Taxation #1 -- Tax and Budget Issues Facing the Next U.S. President Lisa Philipps (York University) (Chair/Discussant) Cheryl Block...

IRS Announces Public Meeting of ACT, Names New Members

Posted on May 30, 2008
The IRS announced yesterday (IR-2008-75) that the Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on June 11 to present recommendations on ways to improve operations regarding employee retirement plans, tax-exempt organizations, tax-exempt bonds...

Knoll: Business Taxes and International Competitiveness

Posted on May 29, 2008
Michael Knoll (Penn) has posted Business Taxes and International Competitiveness on SSRN. Here is the abstract: Around the world, policymakers are obsessed with the competitiveness of their domestic companies and domestically based multinational corporations (MNCs)...

Lake Wobegon in Palo Alto: Stanford Switches to Honors/Pass Grading System

Posted on May 29, 2008
From an email sent today by Stanford Dean Larry Kramer (via Above the Law): Yesterday afternoon, the faculty voted to adopt a grade reform proposal which will change our grading system to an honors, pass, restricted credit, no credit system...

WSJ: New IRS Rules Help Donors Vet Charities

Posted on May 29, 2008
Today's Wall Street Journal: New IRS Rules Help Donors Vet Charities; Revised Tax Form Will Make Nonprofits Reveal More About How They Spend, by Mike Spector: Americans searching for the best places to make charitable donations are about to get...

Swain: A Comparative Look at International and State & Local Tax

Posted on May 29, 2008
John A. Swain (Arizona) has published Same Questions, Different Answers: A Comparative Look at International and State and Local Taxation, 50 Ariz. L. Rev. 111 (2008). Here is the abstract: This Essay is a primer on the income taxation of...

TaxProf Blog Named "Top 50 Law School Blog"

Posted on May 29, 2008
CollegeDegrees.com has named TaxProf Blog one of the Top 50 Law School Blogs: This popular, informative, and easy to read tax law blog, written by Paul Caron, a professor at the University of Cincinnati Law School, offers topics touching on...

Happy Birthday, Bush Tax Cuts

Posted on May 29, 2008
The Treasury Department yesterday released two reports to mark the five-year anniversary of the 2003 Bush tax cuts: Topics Related to the President's Tax Relief: Recent Trends in Federal Tax Receipts as a Percentage of GDP Who Pays Most Individual...

Student Note Sides With Original Murphy Decision

Posted on May 29, 2008
Andrew Balcer (J.D. 2008, St. Louis) has published Comment, Can the Taxman "Tax Your Tears": Murphy v. IRS and the Inclusion of Personal Injury Compensation in "Income," 27 St. Louis U. Pub. L. Rev. 195 (2008). Here is part of...

Contemporary U.S. Tax Policy, 2d Edition

Posted on May 29, 2008
C. Eugene Steurle (Co-director, Tax Policy Center) has published the second edition of Contemporary U.S. Tax Policy (Urban Institute Press, 2008): In Contemporary U.S. Tax Policy, C. Eugene Steuerle, one of the country?s most influential economists, offers an insider?s look...

IRS Chief Counsel Issues Best Practices for Brief Review

Posted on May 28, 2008
The IRS's Office of Chief Counsel has issued CC-2008-016 (5/21/08), which provides best practices to be followed by IRS attorneys in the brief review process: Early and frequent communications are essential between Field and National Office attorneys to ensure a...

ABA Tax Section Offers Teleconference & Webcast Today on Recent State Tax Reforms: Ohio, Texas and Michigan

Posted on May 28, 2008
The ABA Tax Section offers a teleconference and webcast today on Update on Recent State Tax System Reforms (Case Studies: Ohio, Texas and Michigan) from 1:00 - 2:30 p.m. EST: This presentation will involve overviews and insights about Ohio?s Commercial...

IRS Wins AWG SILO Tax Shelter Case

Posted on May 28, 2008
AWG Leasing Trust v. United States, No. 1:07-CV-857 (N.D. OH 5/28/08): With this action, two large national banks dispute adjustments that the Internal Revenue Service (?IRS?) made to partnership federal income tax returns for the 1999, 2000, 2001, 2002, and...

IRS Seeks Grant Applications for Low Income Taxpayer Clinics

Posted on May 28, 2008
The IRS announced today (IR-2008-74) that it is accepting grant applications for Low Income Taxpayer Clinics for the 2009 grant cycle (1/1/09 - 12/31/09): Under the LITC grant program, the IRS awards matching grants of up to $100,000 per year...

WSJ: New Law Makes Escape Tougher For Tax Exiles

Posted on May 28, 2008
Article in today's Wall Street Journal: New Law Makes Escape Tougher For Tax Exiles, by Martin A. Vaughan: It's been called "the ultimate estate plan": moving to a desert island or other far-off locale to escape the clutches of the...

2008 Tax Filing Season: E-filing Up 12.0%, IRS Web Site Visits Up 44.5%

Posted on May 28, 2008
The IRS announced today (IR-2008-73) that the just-finished 2008 filing season set records: e-filing: 86.35 million returns, up 12.0% from last year 59.98 million of these were prepared by tax professionals, up 9.2% 26.37 million of these were self-prepared, up...

WSJ: Michigan's Tax Warning

Posted on May 28, 2008
Editorial in today's Wall Street Journal: Granholm's Tax Warning: It's no fun to kick a state when it's down ? especially when the local politicians are doing a fine job of it ? but the latest news of Michigan's deepening...

Previous | Next

Related Law Bulletins

New Baptist Covenant Blog
Last week, I pointed to the New Baptist Convenant website, now onl...

The Mexico Trucker Blog
I've written before about the perceived problems with relaxed rest...