TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, February 27, 2014

Publication Opportunities in the Pepperdine Law Review

Pepperdine Law ReviewThe Pepperdine Law Review publishes two volumes: the Traditional Volume and the Annual Volume.  The Annual Volume differs from the Traditional Volume in only two ways: (1) the Annual Volume publishes shorter works, consistent with the guidelines outlined below; and (2) hard copy reprints are printed on demand rather than by default.  This volume retains the same editorial standards as material published in the Traditional Volume and bears a Pepperdine Law Review citation because it is part of the same publication. 

The Annual Volume features shorter works such as Commentaries and Traditional Book Reviews and innovative, responsive dialogue pieces in the form of Multi-Author Discussions and Book Review Symposia.  The Annual Volume allows authors and editors to publish material on a tighter acceptance and publication schedule, eliminating the lengthy editorial calendar of traditional law review publishing.  We guarantee decisions on Annual Volume submissions within five business days and will create PDF galleys within two to four weeks depending upon the publication type. 

Overview of the Content Types Published in the Annual Volume

For all content types, we accept or reject proposals within five (5) business days.  Offers to publish expire within forty-eight (48) hours.  Word limits are approximate and inclusive of footnotes. 

Commentaries – We publish brief commentary (4000 words) on current topics.  All accepted commentary pieces are published on the PLR website and are available in PDF galleys within fourteen (14) days. 

Traditional Book Reviews - We publish traditional book reviews (6000 words).  Accepted reviews are published on the PLR website and are available in PDF galleys within four (4) weeks of submission.  We also strongly encourage supplemental book reviews that respond to recently hosted Book Symposia (see below).

Multi-Author Discussions – We organize brief discussions between scholars on timely issues.  Once two or more scholars have agreed to participate, production begins the following week.  Opening statements (2000 words) and rebuttals/responses (1000 words) are published to the PLR website on consecutive Mondays.  Closing statements (500 words) are published Friday of the second week.

Book Review Symposia – We organize mini-symposia on recently published books and books in pre-publication proofs.  This is a dialogue between the author and the reviewers, which begins at a time agreed upon between the author, reviewers, and PLR.  Initial reviews (2000 words) and the author’s responses (2000 words) are published to the PLR website on consecutive Mondays.  Closing statements (500 words) are published Friday of the second week.

Traditional Volume, Citation: XX PEPP. L. REV. XX (Year)

Annual Volume, Citation: XXXX PEPP. L. REV. XX (Year)


Multi-Author Discussions



Case Notes

Book Review Symposia


Traditional Book Reviews

Legal Education, Scholarship | Permalink


One topic hot off the real life press is the increasing number of "accidental citizens", Americans living abroad, and green card holders tossed into the Kafkaesque U.S. International reporting web. Seriously, you can do a comparative literature review between expat blogs and The Trial.

And this is timely, the State department report of expatriates keep increasing.. Is absurd agony an acceptable consequence of the modern world (or information returns)?

Every time the U.S. enters into a new IGA under FACTA, it seems, many of that other country’s banks scan their “Place of Birth” records for Americans and then terminate their accounts to avoid new reporting hassles. Like Joseph K, an innocent America wakes up to realize, that because of his mere existence, through no act of his own, unseen actors have put him on trial. The trial is mysterious and incomprehensible, the bureaucrats far away and mute, the lawyer sad and helpless.

Josef is a bank officer who loses everything and sure enough, ordinary Americans find they’re not wanted as directors, executives, investors, or banking clients. As usual, the rich can handle it but the ordinary are too far from the powers that be.

Josef encounters surreal relationships and, sure enough, attribution rules inflict bizarre U.S. compliance evils on our innocents abroad.

The oddball Titorelli, like a modern expat blogger, explains impossibly intricate, inescapable judicial process in which the verdict is always Guilty! That reads like IRM 20.1.1, Introduction and Penalty Relief: “It is not reasonable or prudent for taxpayers to have no knowledge of, or to solely rely on others for, international transactions” and much, much more.

And what of Block, the character ruined by five years of futile compliance? Is it an accident that 877A imposes a 5-year look-back that will bury an innocent in expenses, taxes, penalties and interests? Comply with the 5 year look-back or just ignore it, the distance U.S. may still destroy the innocent by taxing his sole asset, his house in France, on mark-to-market, and causing an illiquidity crisis? (And try claiming a French FTC on that tax).

“Like a dog”, indeed.

Posted by: Yo Gabba Gabba | Feb 27, 2014 11:35:45 AM