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Saturday, May 30, 2015

This Week's Ten Most Popular TaxProf Blog Posts

European Association Of Tax Law Professors Annual Meeting

EATLP Logo (2013)Tax panel at today's European Association of Tax Law Professors Annual Meeting:  

Peer Review in Tax Law

Part One – Fact Finding About Peer-Reviewing

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May 30, 2015 in Conferences, Tax | Permalink | Comments (0)

Today's Law, Society & Taxation Panels

L&SToday's Law, Society, and Taxation panels at the 2015 Law & Society Association Annual Meeting in Seattle:

  • Panel #10:  Social Issues and Taxation
  • Panel #11:  Using the Tax System to Address Social Problems
  • Panel #12:  The Tax System, Regulation, and the Environment
  • Panel #13:  Theory and Constitutionalism in Tax Law
  • International, Socio-legal Feminisms: Perspectives on Taxation Law

Today's paper presenters and topics are below the fold:

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May 30, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

The IRS Scandal, Day 751

IRS Logo 2Wall Street Journal:  One More Chance for Justice at the IRS, by Kimberley A. Strassel:

Paul Ryan on Thursday sent his first official letter to Loretta Lynch, the new U.S. attorney general. With luck, Ms. Lynch will take a few moments out of her international soccer crackdown to give it a glance.

Signed by every Republican member of the House Ways and Means Committee, which Mr. Ryan heads, the letter is a forceful request that Ms. Lynch channel just a smidgen of her famed prosecutorial skill into the largest abuse of government power in decades: the IRS targeting scandal. It’s now been two full years since a little-known IRS bureaucrat named Lois Lerner admitted that her agency systematically collected the names of conservative groups, harassed them, and denied their right to participate in elections. It’s been two full years since the Justice Department opened an investigation. And it’s been two full years of crickets.

While Ms. Lynch was this week orchestrating a dramatic dawn raid and the arrest of seven international soccer officials, the IRS’s offices continued to operate as if nothing ever happened. Two years ago, in the days following the targeting revelations, the administration sacked Acting IRS Commissioner Steven Miller only because it had to. Ms. Lerner, who had led the exempt organizations division, was allowed to retire with full pension benefits. Holly Paz, her effective deputy, was put on administrative leave. Everyone else is still at their desks. Not a single official—there or gone—has faced prosecution.

The Ryan letter asks Ms. Lynch to finally answer his committee’s 2014 referral of Ms. Lerner to the Justice Department for criminal prosecution. That referral has been largely lost to time and other headlines. Most of the focus last year was on the House’s decision to issue a contempt citation against Ms. Lerner, for improperly asserting her Fifth Amendment rights and refusing to answer its questions about her time at the IRS. In March of this year, U.S. Attorney for the District of Columbia Ronald Machen, who has since resigned, informed Speaker John Boehner that he was refusing to bring that contempt citation before a grand jury.

That’s a pity. Note, though, that the citation dealt only with Ms. Lerner’s after-the-fact behavior in front of Congress. Investigators have also compiled compelling evidence that she may have broken the law while overseeing the targeting of conservative groups. Nearly a month before Mr. Boehner sent out the citation, the Ways and Means Committee (then under Rep. Dave Camp) sent a letter to Justice making the case that Ms. Lerner should be criminally prosecuted for her time at the IRS. The Justice Department has never responded to that letter. ...

Ms. Lynch’s response will be enormously telling about her view of her job. Well before the IRS scandal broke, former Attorney General Eric Holder had already built a reputation as one of the most partisan and political holders of the office in history. It was never really a surprise that Justice assigned the IRS probe to a staff attorney who was a Obama donor, or that the FBI early on leaked that it didn’t intend any prosecutions, or that Mr. Holder ignored calls for a special prosecutor. The likelihood that he’d act dropped further as evidence came out that his own Justice attorneys were implicated in Ms. Lerner’s targeting.

Meanwhile, today’s IRS commissioner, John Koskinen, has been unable to acknowledge that someone at his agency might have engaged in intentional wrongdoing. This attitude, combined with Justice’s inaction, creates the scary potential of an IRS targeting repeat. When nobody in a position of authority or with police power is willing to even question whether some in the IRS might be bad actors, there is no guard whatsoever against a Lerner 2.0.

One of Ms. Lynch’s specialties in her previous post as U.S. attorney for the eastern district of New York was political corruption. She knows that government officials can and do break the law. If she ignores or skirts the Ryan letter, the country will see that it has another Obama partisan sitting in the attorney general seat. If she acts, she might instead restore some public faith in two of the nation’s least respected institutions: the Justice Department and the IRS. It doesn’t seem such a hard choice.

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May 30, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (0)

Friday, May 29, 2015

European Association Of Tax Law Professors Annual Meeting

EATLP Logo (2013)U.S. Tax Prof presentations at today's European Association of Tax Law Professors Annual Meeting:

May 29, 2015 in Conferences, Tax | Permalink | Comments (0)

Weekly Tax Roundup

Weekly Legal Education Roundup

Weekly SSRN Tax Roundup

Weekly Student Tax Note Roundup

May 29, 2015 in Scholarship, Tax | Permalink | Comments (0)

Today's Law, Society & Taxation Panels

L&SToday's Law, Society, and Taxation panels at the 2015 Law & Society Association Annual Meeting in Seattle:

  • Panel #5:  Business and Entity Taxation
  • Panel #6:  Inequality, Distribution and the State
  • Panel #7:  Topics in the Theory and Practice of Tax Law
  • Panel #8:  Taxation, Development and Emerging Countries
  • Panel #9:  Problems Raised by Nonprofit Organizations
  • Author Meets Reader:  Confidence Games: Lawyers, Accountants and the Tax Shelter Industry

Today's paper presenters and topics are below the fold:

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May 29, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Former Assistant Dean, Tenured Law Prof Sue Cleveland-Marshall Dean, Claim Retaliation For Formation Of Faculty Union

Cleveland StateFollowing up on my previous posts (links below):  Cleveland Plain Dealer, Cleveland State University's Law School Dean Retaliated Against Associate Dean and Professor, Lawsuit Claims:

The former [assistant] dean and a professor at Cleveland State University's law school have sued Dean [and Tax Prof] Craig Boise and CSU, claiming Boise retaliated against them because the faculty formed a union [complaint].

Jean Lifter and Sheldon Gelman, who are married, contend in the lawsuit in U.S. District Court that they lost income and their constitutional rights were violated by Boise's actions following Gelman's union activities. ...

Lifter served as [assistant] dean, a non-faculty position, for 37 years at the Cleveland-Marshall College of Law until she was terminated on June 30, 2014.

Gelman, a tenured professor from 1980 until his retirement in May, led the effort in 2012 that resulted in about 37 faculty members affiliating with the American Association of University Professors.

Prior TaxProf Blog coverage:

May 29, 2015 in Legal Education, Tax | Permalink | Comments (0)

IRS Should Be 'Red Carded' For This Lame FIFA Zing

FIFAUSA Today, IRS Official Should be 'Red Carded' For This Terrible 'Red Card' FIFA Zing:

The U.S. Government sent a shock wave through the sports world on Wednesday when it promptly indicted 14 FIFA officials — including two vice presidents — on charges of corruption and money laundering, among other things. Considering how long-standing FIFA’s corruption problem is, everyone was understandably impressed.

But one thing that wasn’t so impressive? This attempted zing from the IRS’s criminal investigation division head Richard Weber:

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May 29, 2015 in IRS News, Tax | Permalink | Comments (1)

Thomas Jefferson Law School Ditches Federal Loan Program, Forces Non-JD Students To Take Out Private Loans

Above the Law, Law School Ditches Federal Loan Program, Forces Students To Take Out Private Loans:

Thomas Jefferson Logo (2015)The vast majority of those who are in law school rely heavily on federal loans to finance their legal educations. When graduation rolls around and they still haven’t found a job, they’ll celebrate the grace period on those loans that will give them a few months to get their acts together. If and when they aren’t able to find a job, they’ll be thanking their lucky stars that they can enroll in Income-Based Repayment (IBR) or Pay as You Earn (PAYE), which will allow them to pay a fraction of the cost of what would have been their monthly payments on a regular plan — sometimes, the monthly payment will be $0. Thank God for the federal loans that are handed out to prospective lawyers like candy. Law school graduates may be drowning in federal debt, but at least they have options.

Private loans are an entirely different beast. They carry with them far greater risk and far fewer protections than federal loans. There’s no potential for forgiveness in the future, and there aren’t programs like IBR and PAYE to save borrowers if they’re unable to make payment. Private loans can be dangerous, and law school graduates are often left with little to no recourse when struggling with this kind of debt.

That’s why we were very surprised when a law school recently announced that it was abandoning federal loans… in the middle the academic quarter. Which school would do such a thing to its students? None other than Thomas Jefferson School of Law, a much-maligned institution that’s seen its share of trouble over the past few years.

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May 29, 2015 in Legal Education | Permalink | Comments (1)

The IRS Scandal, Day 750

IRS Logo 2Letter From All 24 Republican Members of the House Ways & Means Committee to Loretta Lynch (Attorney General of the United States) (May 28, 2015):

As Members of the House Ways and Means Committee we are writing to inquire about the status of the Committee's April 9, 2014 referral of Lois Lerner to the Department of Justice for criminal prosecution as supplemented July 30, 2014. See attachments.

On March 31, 2015, the U.S. Attorney for the District of Columbia, Ronald Machen, wrote U.S. House Speaker John Boehner stating that the U.S. Attorney's office would not prosecute Lois Lerner for contempt of Congress based on her refusal to testify before the House Committee on Oversight and Government Reform, despite offering a brief opening statement before asserting her Fifth Amendment right to remain silent. Mr. Machen's letter responded to Speaker Boehner's referral of Ms. Lerner of May 7, 2014.

Mr. Machen's letter did not address the April 9, 2014, criminal referral of Ms. Lerner issued by the House Ways and Means Committee under my predecessor, Chairman David Camp. In that referral, the Committee identified three specific acts undertaken by Ms. Lerner that may have violated one or more criminal statutes, including that:

  • Ms. Lerner used her position to improperly influence agency action against only conservative organizations, denying these groups due process and equal protection rights under the law.
  • Ms. Lerner impeded official investigations by providing misleading statements in response to questions from the Treasury Inspector General for Tax Ad ministration (TIGTA).
  • Ms. Lerner risked exposing, and may actually have disclosed, confidential taxpayer information, in apparent violation of Internal Revenue Code section 6103 by using her personal email to conduct official business.

The Committee continues to believe that these serious charges should be pursed by the Department of Justice. We would appreciate receiving an update on the status of the referral as soon as possible. Thank you for your  assistance in this matter.

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May 29, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (1)

Thursday, May 28, 2015

Legal Tech Firm UnitedLex Establishes Residency Programs With Emory, Miami, Ohio State & Vanderbilt

UnitedLexLegal technology services provider UnitedLex has established legal residency programs with Emory, Miami, Ohio State, and Vanderbilt law schools:

Recent law graduates who participate in the two-year UnitedLex residency program will learn to use cutting-edge legal technologies and processes to provide high-quality and efficient legal services to corporate legal departments and top law firms. Those selected for the residency program each year will receive rigorous classroom instruction provided by senior attorneys, will serve in a supervisory capacity, and will work directly with clients to deliver legal services in such practice areas as litigation management, e-discovery, cyber security, contract management, patent licensing, IP management and immigration law. At the end of the residency, some residents will continue on the UnitedLex legal staff, while others will join employers seeking experienced attorneys trained in the technologies and processes of 21st-century law practice. ...

The legal residency program is similar to a medical residency in that it provides both full-time employment and rigorous, hands-on training.

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May 28, 2015 in Legal Education | Permalink | Comments (1)

IRS Releases Spring 2015 Statistics Of Income Bulletin

IRS Logo 2The IRS's Statistics of Income Division has released the Spring 2015 SOI Bulletin, with these articles:

Press and blogosphere coverage:

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May 28, 2015 in IRS News, Tax | Permalink | Comments (0)

The Role Of Taxes In Mitigating Income Inequality Across The U.S. States

Daniel H. Cooper (Federal Reserve Bank of Boston), Byron F. Lutz (Federal Reserve Board) & Michael G. Palumbo (Federal Reserve Board), The Role of Taxes in Mitigating Income Inequality Across the U.S. States:

Income inequality has risen dramatically in the United States since at least 1980. This paper examines the role that tax policies play in mitigating income inequality. The analysis primarily focuses on state taxes, but also explores federal taxes. Two empirical approaches are employed. First, cross-sectional estimates compare before-tax and after-tax inequality across the 50 states and the District of Columbia. Second, inequality estimates across time are calculated to assess the evolution of the effects of tax policies.

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May 28, 2015 in Scholarship, Tax | Permalink | Comments (1)

Rhode: Law Is The Least Diverse Profession In The Nation. And Lawyers Aren’t Doing Enough To Change That.

Washington Post op-ed:  Law Is the Least Diverse Profession in the Nation. And Lawyers Aren’t Doing Enough to Change That., by Deborah L. Rhode (Stanford):

DiversityFrom the outside, the legal profession seems to be growing ever more diverse. Three women are now on the Supreme Court. Loretta Lynch is the second African American to hold the position of attorney general. The president and first lady are lawyers of color. Yet according to Bureau of Labor statistics, law is one of the least racially diverse professions in the nation. Eighty-eight percent of lawyers are white. Other careers do better — 81 percent of architects and engineers are white; 78 percent of accountants are white; and 72 percent of physicians and surgeons are white.

The legal profession supplies presidents, governors, lawmakers, judges, prosecutors, general counsels, and heads of corporate, government, nonprofit and legal organizations. Its membership needs to be as inclusive as the populations it serves.

Part of the problem is a lack of consensus that there is a significant problem. Many lawyers believe that barriers have come down, women and minorities have moved up, and any lingering inequality is a function of different capabilities, commitment and choices.

The facts suggest otherwise.

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May 28, 2015 in Legal Education | Permalink | Comments (1)

Above The Law 2015 Top 50 Law School Rankings

ATL 2ATL 2015 Law School Rankings:

Out of respect for the 40,000 new law students who still, you know, exist, we welcome you to the third annual installment of the Above the Law Top 50 Law School Rankings. These are the only rankings to incorporate the latest ABA employment data concerning the class of 2014. The premise underlying our approach to ranking schools remains the same: that given the steep cost of law school and the new normal of the legal job market, potential students should prioritize their future employment prospects over all other factors in deciding whether and where to attend law school. The relative quality of schools is a function of how they deliver on the promise of gainful legal employment.

Our list is limited to 50 schools. We want to look at "national" schools, the ones with quality employment prospects both outside of their particular region and/or for graduates who don’t graduate at the top of the class.

Methodology:

  • Employment (30%)
  • Quality Jobs (30%)
  • Supreme Court Clerkships (7.5%)
  • Federal Court Clerkships (7.5%)
  • Education Cost (15%)
  • Alumni Rating (5%)
  • Debt Per Job (5%)

 The ATL Top 13 are the same as the U.S. News Top 13, in a different order:

  1. Harvard (2 in U.S. News)
  2. Stanford (2)
  3. Chicago (4)
  4. Penn (7)
  5. Yale (1)
  6. Virginia (8)
  7. Duke (8)
  8. Columbia (4)
  9. Cornell (13)
  10. NYU (6)
  11. UC-Berkeley (8)
  12. Michigan (11)
  13. Northwestern (12)

Here are the law schools that most underperform and overperform in the ATL Rankings compared to the U.S. News Rankings:

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May 28, 2015 in Law School Rankings, Legal Education | Permalink | Comments (1)

Today's Law, Society & Taxation Panels

L&SToday's Law, Society, and Taxation panels at the 2015 Law & Society Association Annual Meeting in Seattle:

  • Panel #1:  History and Fiscal Policy
  • Panel #2:  The Treasury, the IRS, and Problems of Tax Administration
  • Panel #3:  Courts and Tax Administration
  • Panel #4:  Problems in International and Interregional Taxation
  • Increasing Access to Justice Through Alternative Avenues

Today's paper presenters and topics are below the fold:

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May 28, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Fleischer: Yahoo's Alibaba Stock Spinoff May Suffer Same Fate As Evelyn Gregory's Reorganization

NY Times Dealbook (2013)New York Times Deal Book:  Yahoo’s Tax-Free Spinoff Plan Parallels a Historic Case, by Victor Fleischer (San Diego):

Perhaps the most quoted dictum from any tax case comes from Judge Learned Hand of the United States Court of Appeals for the Second Circuit in the 1934 case of Evelyn Gregory against Guy T. Helvering (then the commissioner of the I.R.S.):

Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes.

This passage might as well serve as the motto for the tax planning industry.

But the words are merely obiter dictum, a “remark by the way,” meaning that the passage was not essential to the court’s decision. As legal precedent goes, Judge Hand’s prose is neither here nor there.

The actual “holding” of the case — the part of the decision that establishes legal precedent for future cases — is that it was not enough for the taxpayer, Mrs. Gregory, to devise a plan to avoid taxes that complied with the literal words of the tax code. The deal was taxable because it was not what Congress had in mind when it wrote the rules.

It’s the court’s ultimate decision, not its dictum, that ought to make Yahoo's shareholders nervous.

Yahoo’s plan to spin off Alibaba stock to its shareholders follows the same basic playbook as Mrs. Gregory’s old plan, making it vulnerable to the same kind of judicial attack. ...

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May 28, 2015 in Tax | Permalink | Comments (1)

GAO, TIGTA Warned Of IRS's Lax Computer Security For Years Before Hack Of 100,000 Taxpayer Accounts On IRS Website

ID TheftFollowing up on yesterday's post, Hackers Gained Access To Old Tax Returns For 100,000 Taxpayers On IRS Website:  USA Today, Audits and Reports Warned of IRS Computer Safety Risks:

Government monitors repeatedly warned of IRS computer security risks long before Tuesday's disclosure that identity thieves had stolen tax agency data for roughly 100,000 U.S. households.

"Computer security has been problematic for the IRS since 1997," according to an October 2014 report by the Treasury Inspector General for Tax Administration, the government monitor for the nation's tax agency. So problematic, that TIGTA has ranked security for taxpayer data and IRS employees as among the tax agency's top management challenges every year at least since 2004.

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May 28, 2015 in IRS News, Tax | Permalink | Comments (5)

Are Uber Drivers Employees Or Independent Contractors?

Forbes:  Florida Says Uber Drivers Are Employees, But FedEx, Other Cases Promise Long Battle, by Robert W. Wood:

UberUber promises good open-ended pay, flexible hours, even discounts on vehicles. But employee status? No way. Health and dental coverage? Tax withholding? Nope. Darrin McGillis was a driver in Florida who was in a car accident so could no longer pick up passengers. Buzzfeed reported on the case in which McGillis couldn’t get Uber to help, so he filed for unemployment. Hey, I qualify since I’m effectively an employee, McGillis claimed.

Sure enough, the Florida Department of Economic Opportunity agreed with him that he was actually an employee. Predictably, Uber disagrees with the decision and will surely fight it vigorously. A separate report on McGillis’s case in The Miami Herald notes that Uber has managed to get similar state decisions overturned. Although the case only involves one Uber driver and in Florida at that, this case and the inevitable others like it will be watched. Recently, a survey showed that contract workers for Uber and numerous other companies don’t get benefits and have trouble getting them on their own. 

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May 28, 2015 in Tax | Permalink | Comments (2)

The IRS Scandal, Day 749

IRS Logo 2The Hill:  Two Years Later, IRS Remains Reckless and Corrupt, by Akash Chougule (Americans For Prosperity):

This month marks the two-year anniversary of the nation learning that the Internal Revenue Service (IRS) – the nation’s supposedly nonpartisan tax collection agency – systematically harassed and targeted conservative political groups leading up to the 2012 elections. The scandal remains unresolved, and in the past several weeks, a handful of shocking new IRS scandals have emerged, making it clear that the tax collector still has huge problems – and it’s costing Americans billions of dollars. 

Last month, more than 6,000 of Lois Lerner’s supposedly “missing” emails were discovered. Lerner was the IRS official at the center of the political targeting controversy, who in front of a Congressional committee repeatedly declared her innocence and then somehow invoked the Fifth Amendment when questioned – and then claimed her hard drive crashed and erased all of her emails, which obviously would have included the ones related to political targeting. 

Lerner has since retired without criminal charges (but with full pension and benefits), because the investigating U.S. attorney let her off the hook on his last day on the job. But the same week her emails were discovered, it was revealed that the IRS is likely still targeting conservative groups. ...

Officials within the IRS continually blame a lack of funding and resources for the incessant problems, a result of Congress slashing their funding after the political targeting controversy. The clear-thinking taxpayer who pays for the IRS would obviously retort that perhaps they should use the staff, time, and resources spent advancing a political agenda on actually doing the agency’s job correctly. ...

When elected officials do wrong by the people who pay their salary, the people can vote them out. But that is not the case with the unaccountable unionized bureaucrats at the Internal Revenue Service. They can simply hide behind anonymity and protection from their allies like President Obama, who absurdly claimed “not even a smidgen of corruption” at the IRS and has shown no interest in pursuing its recklessness. 

Congress should take these latest reports seriously, and for the sake of the American taxpayer, do whatever it must to rid the IRS of its bad apples and systemic problems.

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May 28, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (1)

Wednesday, May 27, 2015

Would Tenure Have Saved Blockbuster?

BlockbusterInside Higher Ed:  What If Blockbuster Had Had Tenure?, by Joshua Kim (Dartmouth):

The case of Blockbuster offers one of my favorite thought experiments for higher ed. In 2004 Blockbuster boasted 9,000 stores worldwide, 60,000 employees, and a market capitalization of $5 billion. Today, Blockbuster is gone. ...

We don’t want to be the next Blockbuster.

Did you know that Blockbuster had the opportunity to buy Netflix for $50 million? Netflix today is worth about $35 billion. In the early 2000s Netflix was having real challenges gaining enough scale to achieve economic viability, a financial situation that pushed its co-founder Reed Hastings to try to negotiate a sale to Blockbuster.  

The fact that Blockbuster said no to the purchase must rank as one of the dumbest business decisions of all time.

The story of Blockbuster and Netflix leads me to a question — a question that I think is relevant to our higher ed world.

What if some employees at Blockbuster had had tenure? ...

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May 27, 2015 in Legal Education | Permalink | Comments (10)

University President Does 'Parent Trap' Handshake With Son At Graduation

The U.S. News Rankings And Transfer Students: A Reform Proposal

TransferBruce M. Price (San Francisco) & Sara Star (J.D. 2014, San Francisco), The Elephant in the Admissions Office: The Influence of U.S. News & World Report on the Rise of Transfer Students in Law Schools and a Modest Proposal for Reform, 48 U.S.F. L. Rev. 621 (2014):

Students who perform well after the first year of law school are increasingly transferring to schools ranked higher by U.S. News to maximize their chances of getting a law firm job immediately following graduation. This phenomena raises two fundamental and understudied issues: how students make the decision to seek to transfer to a higher-ranked and higher-tier law school, and why such law schools are willing to admit transfer students into their second-year class who they were not willing to admit initially.

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May 27, 2015 in Law School Rankings, Legal Education | Permalink | Comments (1)

Papers From The 2014 IRS-TPC Research Conference: Advancing Tax Administration

TPC-IRSThe IRS has released the papers from the 2014 IRS-TPC Research Conference: Advancing Tax Administration (abstracts of papers here):

Session #1:  Taxpayer Compliance Costs and Tax Administration

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May 27, 2015 in Conferences, IRS News, Scholarship, Tax | Permalink | Comments (0)

LoPucki: Disciplinary Legal Empiricism

Following up on my previous post, Lynn M. LoPucki (UCLA), Disciplining Legal Scholarship, 95 Tul. L. Rev. ___ (2015):  Lynn M. LoPucki (UCLA), Disciplinary Legal Empiricism:

Disciplines tend to develop their own empirical methods. This article reports on a study of one hundred and twenty empirical legal studies published in the non-peer-review leading law reviews and in the peer-review Journal of Empirical Legal Studies ("JELS"). The study reveals four important categories of differences between disciplinary legal empiricism, defined as legal empiricism conducted by persons holding Ph.D. degrees (whether or not they also hold law degrees), and native legal empiricism, defined as legal empiricism conducted by persons holding only law degrees. First, the study found that Ph.D.s and J.D.-Ph.D.s collaborate more than J.D.s, but the collaboration is largely among the Ph.D. holders themselves. Second, JELS appeared to value methodological expertise over legal expertise. Only 15% of the JELS articles had no author holding a Ph.D., while 35% had no author holding a J.D. Third, the J.D.s were more likely to draw their data from published sources, while Ph.D.s and J.D.-Ph.D.s were more likely to draw their data from prior research, survey, or experiment. Lastly, the J.D.s were almost twice as likely to code their own data. These differences are important because law schools are rapidly hiring J.D.-Ph.D.s in an effort to increase the quantity and quality of legal empiricism. The study concludes that law school Ph.D. hiring is unlikely to achieve large increases in collaboration between Ph.D.s and J.D.s. It also concludes that the reduction in coding resulting from the hiring of more J.D.-Ph.D.s will escalate legal empiricism’s methodological sophistication while reducing its legal sophistication.

May 27, 2015 in Scholarship, Tax | Permalink | Comments (1)

SSRN Tax Professor Rankings

SSRN LogoSSRN has updated its monthly rankings of 750 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database.  Here is the new list (through May 1, 2015) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads and recent downloads (within the past 12 months):

 

 

All-Time

 

Recent

1

Reuven Avi-Yonah (Mich.)

45,422

Reuven Avi-Yonah (Mich.)

6349

2

Paul Caron (Pepperdine)

28,592

Ed Kleinbard (USC)

5544

3

Michael Simkovic (S. Hall)

27,541

Michael Simkovic (S. Hall)

4574

4

Louis Kaplow (Harvard)

24,071

D. Dharmapala (Chicago)

3270

5

D. Dharmapala (Chicago)

22,855

Gregg Polsky (N. Carolina)

3203

6

Vic Fleischer (San Diego)

20,821

Paul Caron (Pepperdine)

2880

7

James Hines (Michigan)

20,614

Richard Ainsworth (BU)

2248

8

Ted Seto (Loyola-L.A.)

19.907

Omri Marian (Florida)

1950

9

Richard Kaplan (Illinois)

19,612

Robert Sitkoff (Harvard)

1865

10

Ed Kleinbard (USC)

18,172

Katie Pratt (Loyola-L.A.)

1750

11

Katie Pratt (Loyola-L.A.)

17,378

Jeff Kwall (Loyola-Chicago)

1620

12

Carter Bishop (Suffolk)

15,836

Louis Kaplow (Harvard)

1603

13

Dennis Ventry (UC-Davis)

15.664

David Gamage (UC-Berkeley)

1530

14

Richard Ainsworth (BU)

15,445

Brad Borden (Brooklyn)

1502

15

Jen Kowal (Loyola-L.A.)

15,429

Jen Kowal (Loyola-L.A.)

1489

16

Robert Sitkoff (Harvard)

15,162

William Byrnes (T. Jefferson)

1389

17

David Weisbach (Chicago)

15,096

Dick Harvey (Villanova)

1337

18

Chris Sanchirico (Penn)

15,079

Dan Shaviro (NYU)

1282

19

Brad Borden (Brooklyn)

14,896

Francine Lipman (UNLV)

1224

20

Francine Lipman (UNLV)

14,616

James Hines (Michigan)

1189

21

Bridget Crawford (Pace)

14,443

Vic Fleischer (San Diego)

1151

22

David Walker (BU)

14,274

Chris Sanchirico (Penn)

1130

23

Dan Shaviro (NYU)

13,105

Ted Seto (Loyola-L.A.)

1119

24

Herwig Schlunk (Vanderbilt)

12,746

Carter Bishop (Suffolk)

1117

25

Wendy Gerzog (Baltimore)

12,038

Christopher Hoyt (UMKC)

1078

Note that this ranking includes full-time tax professors with at least one tax paper on SSRN, and all papers (including non-tax papers) by these tax professors are included in the SSRN data.

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May 27, 2015 in Legal Education, Tax, Tax Prof Rankings | Permalink | Comments (0)

Hackers Gained Access To Old Tax Returns For 100,000 Taxpayers On IRS Web Site

ID TheftIRS Statement on the "Get Transcript" Application:

The IRS announced today that criminals used taxpayer-specific data acquired from non-IRS sources to gain unauthorized access to information on approximately 100,000 tax accounts through IRS’ “Get Transcript” application. This data included Social Security information, date of birth and street address.

Press and blogosphere coverage:

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May 27, 2015 in IRS News, Tax | Permalink | Comments (0)

Memorable Law School Graduation Speeches

Tax Profs' Brief in Direct Marketing Association v. Brohl

Brief of Interested Law Professors in Direct Marketing Association v. Brohl (10th Circuit) (Joseph Bankman (Stanford), Jordan Barry (San Diego), Barbara Fried (Stanford), Alan Morrison (George Washington), Darien Shanske (UC-Davis), Kirk Stark (UCLA), John Swain (Arizona) & Dennis Ventry (UC-Davis)):

This case, Direct Marketing Association v. Brohl, was recently remanded by the U.S. Supreme Court to the Tenth Circuit Court of Appeals. The Tenth Circuit then requested a full supplemental briefing; amici law professors submitted this brief.

Like all states with a sales tax, Colorado faced – and faces – a voluntary compliance problem with the collection of its use tax. The use tax is a complement to the sales tax; in-state vendors collect and remit the sales tax, while in-state consumers are responsible for remitting the use tax on purchases made from out-of-state vendors that do not collect the sales tax. To this compliance challenge, Colorado turned to a third-party reporting solution. In broad strokes, the Colorado Statute imposes a modest requirement on one party to a taxable transaction – specifically on relatively large retailers who do not collect the use tax - to report information on their Colorado sales both to the consumer/taxpayer and to the taxing authorities.

Amici make three specific arguments.

 

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May 27, 2015 in New Cases, Tax | Permalink | Comments (0)

The IRS Scandal, Day 748

IRS Logo 2WND op-ed:  Dishonesty and Cowardice in High Places, by Ben Carson:

I have heard many people say that the level of dishonesty and corruption in our society is no worse today than it has been in the past. I have done a great deal of reading about American history, and I take issue with this assessment. I believe there has been a significant moral decline in our society based on the fact that many people now conclude that they themselves are the final arbiter of right and wrong. ...

The IRS scandal, in which a feared government agency was used to harass and persecute political enemies of the administration, should horrify any American who loves freedom and the principles for which our ancestors died. In a situation where government agencies are stonewalling the congressional investigating committees and in which pertinent emails conveniently disappeared, honest people on either side of the political spectrum should be willing to admit that this kind of behavior cannot be tolerated under any circumstances and is a severe threat to our freedom and autonomy from the tethers of government intimidation. All of us should also remember that if one governmental department can escape responsibility for illegal actions by conveniently making emails disappear, others might be tempted to do the same. You have to wonder what kind of message this is sending to the next generations about honesty and integrity in the workplace and in life. Perhaps we are telling them that as long as you are slick and can cover up or redefine your transgressions, the truth doesn’t matter and you can still be very successful.

How can people be expected to work for the good of a society whose leadership cannot be trusted? How can our military with its proud history of selfless courage be expected to continue such a tradition when our leadership abandons them as they did in Benghazi and says it was too dangerous and too late to risk rescue efforts? Why would soldiers in the future take on heroic risks for a nation that would be willing to abandon them when the going gets tough? These kinds of dishonest and cowardly decisions will have deleterious effects on the future of our nation. When we sacrifice our principles for political expediency, we end up in a very bad place. We must teach our kids the benefits of honesty and integrity. The concept of a clear conscience is worthy of discussion once again. The ability to concentrate on what one is doing because you’re not constantly worried about skeletons in the closet is a topic worthy of in-depth conversation both for us and for the next generation.

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May 27, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (1)

Tuesday, May 26, 2015

How To Keep Control Of Your Classroom

ClassroomInside Higher Ed, How Not to Lose Control of a Class:

It might be every professor’s worst nightmare: losing control of a class with no hope of getting it back on track. That appears to be what happened this semester at Texas A&M University at Galveston, where a management instructor threatened to fail the entire class for poor behavior before the university intervened. The professor described a class full of students who wouldn't do the work, who weren't performing according to his expectations and who were consistently rude to him.

The specific case certainly appears to be an outlier, and questions remain about how and why the situation got so extreme. It nevertheless captured the attention of fellow faculty members, probably because many have struggled at one point or another with classroom management.

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May 26, 2015 in Legal Education | Permalink | Comments (1)

Sheppard: Tax Multinationals' Excess Cash

Forbes:  Tax Multinationals' Excess Cash, by Lee Sheppard:

Multinationals have too much cash. So we should tax it away from them.

But that’s not how official Washington thinks. In the capitol, the surfeit of cash is being used as an excuse for a corporate income tax rate cut, because, dontcha know, it’s just the horrible US tax system that causes these giant companies to sit on all that cash!

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May 26, 2015 in Tax | Permalink | Comments (1)

Governor Brown Exempts University Of California Law Students From $1,500 Fee Increase Imposed On All Other Grad Students

University of California (2015)Los Angeles Times, UC Law Students Celebrate Exemption From Supplemental Fee Increases:

What was in effect a footnote in Gov. Jerry Brown's recent proposed budget for the University of California has turned into a cause for major celebration among UC law students.

Surprising many faculty, Brown and the UC regents have exempted the four law schools on UC campuses from the fee increases being imposed in the fall on about 50 other professional graduate school programs such as medicine, dentistry, business, public health and social work.

The increases in the so-called professional degree supplemental tuition originally were to be between $1,058 and $1,587 a year for in-state law students at UCLA, Berkeley, Davis and Irvine, according to a plan the UC regents had approved in November. That would have increased overall tuition and fees for a Californian at UCLA's law school, for example, to more than $46,000 a year, including the basic charges all UC students pay. (Non-Californians usually pay somewhat more.)

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May 26, 2015 in Legal Education | Permalink | Comments (1)

Kwak: Reducing Inequality With A Retrospective Tax On Capital

James Kwak (Connecticut), Reducing Inequality with a Retrospective Tax on Capital, 24 Cornell J.L. & Pub. Pol'y ___ (2015):

Inequality in the developed world is high and growing: in the United States, 1% of the population now owns more than 40% of all wealth. In Capital in the Twenty-First Century, the economist Thomas Piketty argues that inequality is only likely to increase: invested capital tends to grow faster than the economy as a whole, causing wealth to concentrate in a small number of hands and eventually producing a society dominated by inherited fortunes. The solution he proposes, an annual wealth tax, has been reflexively dismissed even by supporters of his overall thesis, and presents a number of practical difficulties. However, a retrospective capital tax — which imposes a tax on the sale of an asset based on its (imputed) historical values — can reduce the rate of return on investments and thereby slow down the growth of wealth inequality. A retrospective capital tax mitigates or avoids the administrative and constitutional problems with a simple annual wealth tax and can reduce the rate of return on capital more effectively than a traditional income tax. This Article proposes a revenue-neutral implementation of a retrospective capital tax in the United States that would apply to only 5% of the population and replace most existing taxes on capital, including the estate tax and the corporate income tax. Despite conventional wisdom, there are reasons to believe that such a tax could be politically feasible even in the United States today.

May 26, 2015 in Scholarship, Tax | Permalink | Comments (2)

Law School Leadership In A Time Of Crisis

TED Talk:  Why Good Leaders Make You Feel Safe (click on YouTube button on bottom right to view video directly on YouTube to avoid interruption caused by blog's refresh rate):

Simon 2Simon Sinek, Start with Why: How Great Leaders Inspire Everyone to Take Action:

"It doesn't matter what you do, it matters Why you do it." With a little discipline, anyone can learn to inspire. Start With Why offers an unconventional perspective that explains the reasons some leaders and organizations are more innovative, more profitable, command greater loyalties from customers and employees alike and, most importantly, are able to repeat their success over and over. 

Simon Sinek, Leaders Eat Last: Why Some Teams Pull Together and Others Don’t:

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May 26, 2015 in Legal Education | Permalink | Comments (2)

NY Times: Amazon to Stop Funneling European Sales Through Low-Tax Haven

Amazon logoNew York Times, Amazon to Stop Funneling European Sales Through Low-Tax Haven:

In the continuing battle between Europe and American tech companies, score one for Europe.

In a move that could put pressure on its rivals to follow suit, Amazon will start paying taxes in a number of European countries where it has large operations, instead of funneling nearly all its sales through Luxembourg, a low-tax haven that is the home base in the region for Amazon and many other large tech companies.

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May 26, 2015 in Tax | Permalink | Comments (1)

The IRS Scandal, Day 747

IRS Logo 2Politico, Chris Christie Wants the Media to Apologize:

Chris Christie says the media owes him an apology over the Bridgegate scandal. 

“I do believe there's an absolute bias and a rush to judgment. You all know this, you saw the coverage of me 15 months ago. I was guilty, I had done it,” Christie said on CNBC Thursday morning. “Now we're 15 months later, where are the apologies pouring in? Not one thing I said the day after the bridge situation has been proven wrong.”

Christie has not been implicated for any role in the closing of several lanes on the George Washington Bridge in September of 2013 which caused major traffic delays. Christie’s former high-school classmate and Port Authority official David Wildstein pleaded guilty earlier this month to conspiracy counts related to the lane closures and prosecutors have also indicted fellow Christie allies Bill Baroni, the former deputy executive director of the Port Authority, and Bridget Anne Kelly, the governor’s former deputy chief of staff.

On Thursday, Christie said the uproar over the lane closures was overblown and covered more than other stories like the IRS scandals or Hillary Clinton’s private email server.

“I think if you objectively looked at it you would say it was. At the time Bridgegate was outgunning, six or seven to one the IRS scandal,” Christie said.

Christie said that if he had come out in the days after the lane closures announcing that his emails were on a private server and he had deleted them, the reaction would have been much worse than the one Clinton has received.

“Can you imagine how the reaction would be? Yet today, we don't even talk about the email situation with Secretary Clinton it's as though it went away,” Christie said. ”Has there been coverage of the email situation with the secretary? Absolutely. But the intensity of the coverage and relentlessness of coverage is different.”

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May 26, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (5)

TaxProf Blog Holiday Weekend Roundup

Monday, May 25, 2015

Memorial Day Tax Resources For U.S. Armed Forces (And Their Families, Employers)

IwaContinuing a TaxProf Blog Memorial Day tradition, I want to pass along links to the Tax Information for Members of the U.S. Armed Forces material maintained on the IRS web site:

The tax laws provide some special benefits for active members of the U.S. Armed Forces, including those serving in combat zones. For federal tax purposes, the U.S. Armed Forces includes officers and enlisted personnel in all regular and reserve units controlled by the Secretaries of Defense, the Army, Navy and Air Force. The Coast Guard is also included, but not the U.S. Merchant Marine or the American Red Cross. However, these and other support personnel may qualify for certain tax deadline extensions because of their service in a combat zone.

For dozens of links to military tax resources, see below the fold.

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May 25, 2015 in Tax | Permalink | Comments (0)

The Inseparability Of Legal Theory, Practice And The Humanities

Harold Anthony Lloyd (Wake Forest), Exercising Common Sense, Exorcising Langdell: The Inseparability of Legal Theory, Practice and the Humanities, 49 Wake Forest L. Rev. 1213 (2014):

Maintaining that theory without practice is empty and practice without theory is blind, this article explores the impossibility of meaningfully separating legal theory from practice and the implications of this impossibility for legal education. Recognizing that no meaningful distinction can be made between legal theory and practice, this article maintains that there can be no meaningful distinction between “doctrinal” and “non-doctrinal” or “practical skills” courses and faculty. Accordingly, it explores the resulting implications for law school curricula and for faculty hiring standards.

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May 25, 2015 in Legal Education, Scholarship | Permalink | Comments (0)

Zelinsky: Tax And ERISA Implications Of The Illinois Private Sector Retirement Plan

Edward A. Zelinsky (Cardozo), Retirement in the Land of Lincoln: The Illinois Secure Choice Savings Program Act, 2016 U. Ill. L. Rev. ___ :

Illinois has now become the first state to complete legislative enactment of a state-mandated, state-operated retirement system for private employers. As it debated, the Illinois General Assembly had before it The California Secure Choice Retirement Savings Trust Act, adopted earlier by California’s legislature. The Illinois legislation, as enacted and signed by the governor, bears obvious similarities to the earlier-adopted California law. However, the Illinois statute also makes notable departures from the California legislation.

As a legal matter, the Illinois private sector retirement plan will pass muster under both the Internal Revenue Code (Code) and the Employee Retirement Income Security Act of 1974 (ERISA). The Illinois accounts will qualify as Roth IRAs under the Code. The Illinois program will not be an ERISA-regulated employee benefit plan but, rather, will be an IRA payroll deposit arrangement. Even if the Illinois arrangement is an ERISA-governed plan, Illinois employers and the state itself will have no ERISA liability.

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May 25, 2015 in Scholarship, Tax | Permalink | Comments (2)

The IRS Scandal, Day 746

IRS Logo 2Forbes, Hillary Clinton Should Head IRS, Skilled With Charities, Transparency, Emails!, by Robert W. Wood:

House Republicans formally asked the IRS to review whether the Clinton Foundation is complying with the rules governing its tax-exempt status. The letter was signed by Marsha Blackburn and 51 other House Republicans, and comes on the heels of a flurry of reports and speculation about the Foundation’s international fundraising. Blackburn asked the IRS to respond within 30 days.

But is the IRS going to take any action? It hardly seems likely. Besides, an IRS spokesman has already said that the IRS does not comment on individual tax cases. More broadly, there is no reason to believe that the IRS will probe much of anything. Lois Lerner ran the tax exempt organizations wing of the IRS, but she evidently focused on what she thought were bad conservative causes. The Clinton Foundation is a charity, but seems inextricably entwined with politics, State Department business personal emails, and speech-making. ...

To anyone with a thinner coating of Teflon, the subject would be embarrassing: donations by foreign governments while Mrs. Clinton was Secretary of State. Mrs. Clinton resigned from the Foundation’s board after she announced her Presidential run. But upon becoming Secretary of State, Mrs. Clinton promised that the Foundation would stop accepting donations from foreign governments. It turns out there were exceptions. It also turned out–another oops–that the Foundation’s IRS tax filings were less than transparent.

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May 25, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (0)

Sunday, May 24, 2015

The Atlantic: Why It Pays To Be A Jerk

The JerkThe Atlantic, Why It Pays to Be a Jerk: New Research Confirms What They Say About Nice Guys:

Smile at the customer. Bake cookies for your colleagues. Sing your subordinates’ praises. Share credit. Listen. Empathize. Don’t drive the last dollar out of a deal. Leave the last doughnut for someone else.

Sneer at the customer. Keep your colleagues on edge. Claim credit. Speak first. Put your feet on the table. Withhold approval. Instill fear. Interrupt. Ask for more. And by all means, take that last doughnut. You deserve it.

Follow one of those paths, the success literature tells us, and you’ll go far. Follow the other, and you’ll die powerless and broke. The only question is, which is which?

Of all the issues that preoccupy the modern mind—Nature or nurture? Is there life in outer space? Why can’t America field a decent soccer team?—it’s hard to think of one that has attracted so much water-cooler philosophizing yet so little scientific inquiry. Does it pay to be nice? Or is there an advantage to being a jerk?

We have some well-worn aphorisms to steer us one way or the other, courtesy of Machiavelli (“It is far better to be feared than loved”), Dale Carnegie (“Begin with praise and honest appreciation”), and Leo Durocher (who may or may not have actually said “Nice guys finish last”). More recently, books like The Power of Nice and The Upside of Your Dark Side have continued in the same vein: long on certainty, short on proof.

So it was a breath of fresh air when, in 2013, there appeared a book that brought data into the debate. The author, Adam Grant, is a 33-year-old Wharton professor, and his best-selling book, Give and Take: Why Helping Others Drives Our Success, offers evidence that “givers”—people who share their time, contacts, or know-how without expectation of payback—dominate the top of their fields. “This pattern holds up across the board,” Grant wrote—from engineers in California to salespeople in North Carolina to medical students in Belgium. Salted with anecdotes of selfless acts that, following a Horatio Alger plot, just happen to have been repaid with personal advancement, the book appears to have swung the tide of business opinion toward the happier, nice-guys-finish-first scenario.

And yet suspicions to the contrary remain—fueled, in part, by another book: Steve Jobs, by Walter Isaacson. The average business reader, worried Tom McNichol in an online article for The Atlantic soon after the book’s publication, might come away thinking: “See! Steve Jobs was an asshole and he was one of the most successful businessmen on the planet. Maybe if I become an even bigger asshole I’ll be successful like Steve.”

McNichol is not alone. Since Steve Jobs was published in 2011, “I think I’ve had 10 conversations where CEOs have looked at me and said, ‘Don’t you think I should be more of an asshole?’ ” says Robert Sutton, a professor of management at Stanford, whose book, The No Asshole Rule, nonetheless includes a chapter titled “The Virtues of Assholes.” ...

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May 24, 2015 in Legal Education, Tax | Permalink | Comments (0)

The Top 5 Tax Paper Downloads

SSRN LogoThere 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 #2:

  1. [271 Downloads]  The Historical Origins of the Debt-Equity Distinction, by Camden Hutchison (Wisconsin)
  2. [223 Downloads]  Taxation of E-Commerce, by Orkhan Abdulkarimli (Baku State)
  3. [201 Downloads]  Scholarship Against Desire, by Shari Motro (Richmond)
  4. [170 Downloads]  Tax Compliance as a Wicked System, by J. T. Manhire (U.S Treasury Department)
  5. [127 Downloads]  Believing in Life After Loving: IRS Regulation of Tax Preparers, by Alex H Levy (NYU)

May 24, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Charleston Law School Lays Off Seven Additional Faculty, Announces Plans To Enroll Students For The Fall

Charleston LogoPost and Courier, Charleston School of Law to Enroll Students for the Fall:

The Charleston School of Law announced Friday that the school will accept new students in the fall for the 2015-16 academic year.

Students were taking final exams May 5 when George Kosko and Robert Carr, the remaining owners of the troubled law school, said they might not enroll a new class of students next year.

The school also laid off seven faculty Friday, one of a number of cost-cutting moves that is allowing the school to continue to enroll students, a news release said.

The seven faculty members join 24 staff members and four other faculty members bought out or laid off since May 1, 2014, according to the release:

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May 24, 2015 in Legal Education | Permalink | Comments (14)

The IRS Scandal, Day 745

IRS Logo 2New York Times, I.R.S. Seeks to Define Political Activity for Nonprofits:

The Internal Revenue Service could issue as early as next month new draft regulations governing political activity by tax-exempt organizations, according to a notice issued on Thursday. But it remains unlikely that the new rules would be in place before the 2016 election.

The effort comes as nonprofit organizations prepare to spend hundreds of millions of dollars on presidential and congressional races, much of it devoted to thinly disguised campaign ads that the organizations say are merely intended to raise awareness of policy issues.

Many wealthy donors, particularly on the conservative side, prefer giving to nonprofits rather than “super PACs,” because the former are not required to disclose the identities of donors. Roughly half of all the political advertising aired during last year’s midterm elections came from groups that keep their donors a secret.

The proposed rules would amount to a mulligan: The agency’s first effort, in 2013, drew widespread criticism from liberal and conservative groups. Some of the groups’ members said the draft encompassed too much activity, and some argued that the proposed limits would not go far enough.

Current regulations provide no clear test for what constitutes election activity or for how much of their revenue tax-exempt groups can spend to try to influence elections. ...

I.R.S. officials, still reeling from revelations that conservative tax-exempt groups were subjected to paperwork delays and overzealous investigation during the 2012 election cycle, are wary of appearing to try to shape the course of the coming campaign.

This year, John Koskinen, the I.R.S. commissioner, said that the agency’s timetable was uncertain and that “my only focus on 2016 is to make sure that whatever we do, it doesn’t look like we’re trying to influence the 2016 election.”

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May 24, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (4)