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Monday, March 23, 2015

Denver Is Accepting Submissions For The Emerging Scholar Award

DenverThe Denver University Law Review is accepting submissions for the Emerging Scholar Award:

This exclusive opportunity is for all scholars who have received their J.D. as of March 1, 2015, not yet accepted a tenure-track teaching position, and not held full-time teaching positions for more than three years. The selected recipient will receive an award of $500 and publication in Issue 1, Volume 93, scheduled for early 2016. We will accept submissions for the Emerging Scholar Award from March 23, 2015, until March 30, 2015. Our Articles Committee will review all submitted articles and respond to authors by April 13, 2015.

(Hat Tip: Francine Lipman.)

March 23, 2015 in Scholarship, Tax | Permalink | Comments (0)

Thimmesch: Testing the Models of Tax Compliance: The Use-Tax Experiment

Adam Thimmesch (Nebraska), Testing the Models of Tax Compliance: The Use-Tax Experiment, 2015 Utah L. Rev. ___ :

Researchers in a number of fields have explored the question of why people voluntarily comply with the tax laws. The resulting scholarship suggests that a number of factors influence that decision, but the precise role of, and interaction between, those factors continue to be subjects of debate, and more research is needed. That includes field research to put the current theories to test in real-life settings. This article proposes that state use taxes — known primarily as the taxes that are due when we purchase items online without paying sales taxes — provide a remarkable opportunity for that research. Compliance with those taxes is virtually nonexistent, and most discussions of that issue simply assume that obtaining meaningful levels of voluntary compliance will be impossible. Those assumptions are largely based on rudimentary applications of a basic deterrence model, which relies heavily on audit risk and penalties as motivators of compliance. The modern models of tax compliance, however, offer many different theories with which states could experiment to promote the voluntary payment of those taxes. That experimentation would not only help states to increase their tax collections, but would also help us to obtain a deeper understanding of the very models being applied. The lessons that we learn from those efforts could thus help to inform researchers, the federal government, and governments worldwide regarding how to best encourage voluntary compliance with tax laws more generally. This article begins the process of obtaining those reciprocal benefits by summarizing the current models of tax compliance and by offering concrete examples of how states could use those models within the context of their use-tax systems. The article concludes by exploring the features of state use taxes that make them especially well suited for these efforts.

March 23, 2015 in Scholarship, Tax | Permalink | Comments (0)

Fogg Receives 2015 Janet Spragens Pro Bono Award

FoggABA Tax Section Press Release (Mar. 20, 2015):

The American Bar Association Section of Taxation presented its annual Janet Spragens Pro Bono Award to Professor T. Keith Fogg, Professor of Law and Director of the Federal Tax Clinic at Villianova University School of Law, during the Section’s Plenary luncheon on January 31, 2015.

We are truly grateful for Keith’s ongoing commitment to serve low-income taxpayers,” Armando Gomez, Section Chair said. “As Director of the Federal Tax Clinic at Villanova Law School, Keith has trained and mentored a new generation of volunteers. His work as editor of Effectively Representing Your Client Before the IRS and his contributions to Procedurally Taxing, a blog he co-founded, have served as valuable resources for pro bono tax practitioners nationwide.”

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March 23, 2015 in ABA Tax Section, Legal Education, Tax | Permalink | Comments (1)

ABA Seeks Comments on Eight Proposed Changes to Law School Accreditation Standards

ABA Logo 2On Friday, the ABA Section of Legal Education and Admission to the Bar released this memorandum on ABA Standards for Approval of Law Schools Matters for Notice and Comment:

At its meeting held on March 13-14, 2015, the Council of the Section of Legal Education and Admissions to the Bar approved for Notice and Comment the following proposed revisions to the ABA Standards and Rules of Procedure for Approval of Law Schools:

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March 23, 2015 in Legal Education | Permalink | Comments (0)

Goldburn Maynard Accepts Tenure-Track Tax Position at Louisville, Wins Emerging Scholar Award

MaynardGoldburn P. Maynard Jr. (Visiting Assistant Professor, Florida State), has accepted a tenure track tax position at Louisville.  He received the Emerging Scholar Award of Volume 92 of the Denver University Law Review for his article, Addressing Wealth Disparities: Reimagining Wealth Taxation as a Tool for Building Wealth, 92 Denv. U. L. Rev. ___ (2014):

In the past three decades, research has indicated that the building of assets can have a sustainable impact on well-being. Yet to the extent that the tax system has incorporated this insight, it has been done in a piecemeal, ad hoc fashion, disproportionately benefiting those with wealth and further reinforcing wealth inequality. This paper argues that while reducing wealth concentrations is important, there should be an increased emphasis on how our tax system can build wealth or, put differently, level up. While the problem of wealth disparities may be too large for any one part of the federal policy toolkit to solve, I argue that the tax system can and should play a vital role.

March 23, 2015 in Legal Education, Tax, Tax Prof Moves | Permalink | Comments (0)

Law Profs Receive Their 2015-16 Teaching Schedules

It's that time of year again:  law profs are getting their 2015-016 teaching schedules:


(Hat Tip: Sergio Pareja.)

March 23, 2015 in Legal Education | Permalink | Comments (2)

The IRS Scandal, Day 683

IRS Logo 2Forbes, Should IRS Have Guns? How About Email?, by Robert W. Wood:

How would you like seeing gun-toting IRS Agents at your door? In comparison, a correspondence audit doesn’t sound so bad. Only the Criminal Investigation Division of the IRS gets to carry guns, and they say they need them. The IRS has a hard job to do, and being charged with collecting taxes isn’t easy. Yet some people are extra worried about having this already very powerful organization waving weapons around. ...

You might feel especially queasy about the IRS having guns given all the ‘smidgens of corruption’ talk of the last two years. They can’t seem to even hang on to emails. People are more disillusioned about the IRS today than in the past. With all those lost Lois Lerner emails, her hard drive crashed, and there was nothing backed up? Well, not exactly.

In Hearings of the Committee on Oversight & Government Reform on February 26, 2015, J. Russell George, the Treasury Inspector General, said he is investigating possible criminal activity at the IRS. The hearings also revealed the fact that investigators have recovered another 32,000 emails relating to Lois Lerner. Yet even that wasn’t the most disturbing revelation. ...

House Members were told that the IRS had not even asked for the backup tapes when the ‘hard drive crash’ excuse was first used. That contradicted the prior testimony of IRS Commissioner John Koskinen. He had testified to the effect that recovery efforts had been thorough, and that the tapes couldn’t be accessed. The IRS claims to have spent $20 million responding to congressional inquiries, producing documents and providing agency officials to testify at hearings.

It now appears that no one may have asked, which almost sounds like the Keystone Cops. Rep. John Mica, R-Fla., said, “It looks like we’ve been lied to, or at least misled.” Treasury Deputy Inspector General Timothy Camus said, “We recovered quite a number of emails, but until we compare those to what’s already been produced we don’t know if they’re new emails.”

Mr. Camus said it took investigators only two weeks to locate the computer tapes, and about four months to find Ms. Lerner’s emails on the tapes. Several Oversight Committee Members questioned how diligent the IRS had been, given how quickly the investigators now were able to find them. Yet an IRS statement repeats the tax agency’s full cooperation. It has not been inexpensive.

With all of the controversy facing the IRS and the tax system these days, it can seem doubly scary to contemplate tax collectors being armed.

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March 23, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (2)

TaxProf Blog Weekend Roundup

Sunday, March 22, 2015

Feldman: Who Needs Law Schools? All of Us.

Bloomberg View:  Why We Need Law Schools, by Noah Feldman (Harvard):

[L]aw school is absolutely essential -- not for lawyers with clients, but for our society as a whole. The reason has everything to do with what makes law distinct as a social phenomenon.

Law is the set of master rules that govern every other aspect of our society and our state. Law functions as a monopoly over all other forms of decision-making. When you make a life decision without a lawyer, it’s because the law allows you to do it. Unlike art or accounting or investment banking or even medicine, law affects and governs literally every aspect of human existence -- whether you like it or not.

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March 22, 2015 in Legal Education | Permalink | Comments (6)

Behavioral Economics and Law School Failure: Tie Faculty Salaries to Student Bar Exam Performance

Mimesis Law, Inefficient Markets Are Inefficient: What Behavioral Econ Says About Why Some Law Schools Fail:

Low enrollment today frightens many law schools more than low bar passage rates three years from now.   The reward of funding the current budget is a small reward compared to better bar passage and keeping the law school out of trouble with the ABA.  But schools get that smaller reward right away.  The reward of maintaining standards and ensuring the school’s future is greater overall, but schools won’t get that reward for several years, when the class of students admitted under the policy reaches the bar exam.

It’s not that professors don’t care about students passing the bar.  It’s just that they care about cuts to next year’s budget more. ...

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March 22, 2015 in Legal Education | Permalink | Comments (6)

The Top 5 Tax Paper Downloads

SSRN LogoThere is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5:

  1. [351 Downloads]  Why Corporate Tax Reform Can Happen, by Edward Kleinbard (USC)
  2. [198 Downloads]  Cancellation of Debt and Related Transactions, by Douglas A. Kahn (Michigan) & Jeffrey H. Kahn (Florida State)
  3. [194 Downloads]  The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism?, by Bruce W. Bean (Michigan State) & Abbey Wright Farnsworth
  4. [156 Downloads]  Abusive Tax Avoidance and Institutional Corruption: The Responsibilities of Tax Professionals, by Gillian Brock (Harvard) & Hamish Russell (Toronto)
  5. [137 Downloads]  Recent Developments in Federal Income Taxation: The Year 2014, by Martin J. McMahon Jr. (Florida), Bruce A. McGovern (South Texas) & Ira B. Shepard (Houston)

March 22, 2015 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

The IRS Scandal, Day 682

IRS Logo 2Forbes, Al Sharpton, Hillary Clinton, Lois Lerner Share Recordkeeping Tips, by Robert W. Wood:

We may never get the full story of Hillary Clinton’s emails, or Lois Lerner’s for that matter. Both were savvy enough to be selective. One can add Al Sharpton to the clever trio, although his contribution to the game may be more old-fashioned: fires that destroy tax records. In his own low tech way, Rev. Sharpton has managed to keep tax problems under raps that would be catastrophic for mere mortals. 

As Americans look for receipts and pour over their records, some may be  struck by the odd serendipity. Maybe we all will learn that no one in government knows how to use email except Hillary Clinton. Even before we knew that Mrs. Clinton never used the State Department email system, President Obama was adamant that there was no smidgen of corruption at the IRS. Employees were confused. Cincinnati went rogue. Etc.

Yet in recent hearings of the Committee on Oversight & Government Reform, the Treasury Inspector General testified that he is investigating possible criminal activity at the IRS. All this as Mrs. Clinton’s remarkable e-mail drama is acted out–and acted is right. Meanwhile, Rep. Kenny Marchant (R-Tex.) introduced a bill to bar IRS employees from using non-official e-mail for government business. Lois Lerner allegedly also used her personal account to discuss IRS matters.

Oh, texts too (listen up Mrs. Clinton). In 2013, when the IRS targeting scandal was already brewing, Ms. Lerner asked an IT specialist if the IRS saved texts? No, not automatically, he said, but the IT person also said saving them was possible, so be careful. “Perfect,” was Ms. Lerner’s response. IRS Commissioner John Koskinen testified that he was unaware of the instant-messaging system. Of course, he also testified at how hard the IRS looked for Lerner’s emails.

Remember all those many millions of dollars of taxpayer money the IRS spent looking? Yet House Members were recently told by the Inspector General that the IT staff of the IRS said they were never even asked for backup tapes to find Lerner’s emails. Deputy Inspector General Tim Camus said finding the emails was easy. “They were right where you would expect them to be,” he told the Oversight Committee on Feb. 27.

A probe for potential criminal activity related to covering-up Lerner’s emails? The fact that the C word is being used by the Inspector General is remarkable. That isn’t proof, of course, but it is astounding, even if that is as far as it goes. Records reveal that Ms. Lerner received $129,000 in bonuses, averaging $43,000 a year on top of her salary during the time she was presiding over alleged discrimination against conservative nonprofits.

Even before Ms. Lerner became the face of the IRS targeting scandal, there were allegations she had prior history of targeting conservatives. She would become what George Will called the scowling face of the state. She repeatedly refused to testify, yet collects a nice federal pension. Proof is so terribly important.

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March 22, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (1)

Saturday, March 21, 2015

Lindgren: The Most Under-Represented Groups in Law Teaching: Whites, Christians, Republicans, Males

James Lindgren (Northwestern), Measuring Diversity: Law Faculties in 1997 and 2013:

This article is the first careful look at the demographic makeup of law faculties compared to the larger pools of lawyers and the general public. It examines which racial, gender, religious, and political groups were the most under- and overrepresented in 1997 and in 2013 compared to persons of similar ages in larger pools, including the U.S. full-time working population and the U.S. lawyer population.

The data show that in 1997 women and minorities were underrepresented compared to some populations, but Republicans and Christians were usually more underrepresented. For example, by the late 1990s, the proportion of the U.S. population that was neither Republican nor Christian was only 9%, but the majority of law professors (51%) was drawn from that small minority. Further, though women were strongly underrepresented compared to the full-time working population, all of that underrepresentation was among Republican women, who were—and are—almost missing from law teaching.

Table 18

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March 21, 2015 in Legal Education, Scholarship | Permalink | Comments (12)

How Congress Created the TurboTax Disaster

Turbo Tax (2015)Vox, How Congress Created the TurboTax Disaster:

For many taxpayers, the annual refund check from the IRS is one of the year's biggest paydays. But thousands of taxpayers will get a nasty shock this year when the IRS tells them their refund has already been collected by someone else. In the best-case scenario, it will take these unlucky taxpayers months to convince the IRS to send them the refund they're entitled to.

This is not a new problem — I wrote about it last year, in fact. In the 2013 filing season, according to the Government Accountability Office, the IRS blocked $24.2 billion in fraudulent refund requests, while the agency paid out at least $5.8 billion (and possibly a lot more) in refunds that later proved fraudulent.

This year the refund-theft discussion has focused specifically on TurboTax, the nation's most popular tax-prep software. Two former employees of Intuit, the company behind the program, have charged that their bosses turned a blind eye to rampant use of TurboTax for refund theft.

Intuit denies it's done anything wrong. The company says stolen tax refunds are an industry-wide problem, and that Intuit has done more than any of its rivals to help the IRS combat the problem.

Here are the two big things you need to know about the story:

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March 21, 2015 in Tax | Permalink | Comments (0)

Weekly SSRN Tax Roundup

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March 21, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

The IRS Scandal, Day 681

IRS Logo 2American Center for Law and Justice, IRS Bureaucracy Continues to Target Conservatives’ Constitutional Freedoms:

The new IRS commissioner brought in to clean up the corrupt bureaucracy responsible for targeting grassroots conservative groups and infringing upon ordinary Americans’ constitutional freedoms admits that the targeting has not stopped.

Commissioner John Koskinen, testifying before the House Appropriations subcommittee this week, admitted that nearly a dozen grassroots conservative groups seeking tax-exempt status are still awaiting determination.

One thing is clear – the unelected and corrupt IRS bureaucracy continues to infringe upon our basic freedoms.

Commissioner Koskinen claimed that he has offered a path to tax-exempt status if these groups would agree to limit their overtly political activity. But the standard offered in this so-called compromise is arbitrary and continues to infringe upon fundamental freedoms. The offer asked our clients and other groups to agree to spend no more than 40% of their resources on political activity.

The Washington Times reported with more:

Mr. Koskinen's agency offered groups still awaiting approval a deal that they could get immediate approval if they promised to limit political activity to 40 percent of their budgets. Conservative lawyers, however, argue that the law and regulations suggest groups should be able to spend 49.9 percent of their money on political activity, and so agreeing to the 40-percent level would be ceding some of their rights to the government.

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March 21, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (1)

Friday, March 20, 2015

Tulane Hosts 5th Annual Tax Roundtable Today in New Orleans

Tulane (2015)Tulane hosts its 5th Annual Tax Roundtable today:

The Tulane Tax Roundtable brings together tax scholars from around the country, resident Tulane Faculty, and Tulane students for discussion and debate about important tax policy issues of our time. The roundtable showcases the drafts and works-in-progress of its participants and subjects these works to rigorous analysis in a discussant-driven workshop format.

James Alm (Tulane), Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers (with Brian Erard (B. Erard & Associates))
DiscussantSusan C. Morse (Texas)

Steven A. Dean (Brooklyn), SE(c)(3): A Catalyst for Social Enterprise Crowdfunding (with Dana Brakman Reiser (Brooklyn))
Discussant:  Kirk J. Stark (UCLA)

Andrew T. Hayashi (Virginia), Taxing Committed Consumption and the Simple Economics of Paying in Kind
Discussant:  Mirit Eyal-Cohen (Alabama)

Alex Raskolnikov (Columbia), Rational Decisions Under Legal Uncertainty
Discussant:  James Alm (Tulane)

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March 20, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Weekly Tax Roundup

Weekly Legal Education Roundup

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March 20, 2015 in Legal Education, Weekly Legal Education Roundup | Permalink | Comments (0)

NY Times on Law School Rankings by BigLaw Partners: Proximity Rivals Prestige in Partnership Prospects

Following up on last Friday's post, Law School Rankings by BigLaw Partners:  New York Times, Law School Proximity Matters for Partner Prospects, Study Finds:

Elite law schools are not always a glide path to becoming a partner at a big law firm. A new study of partners’ academic pedigrees shows that a large number of graduates who reach the top rung at a law firm do not necessarily come from the top-ranked law schools.

The study of 33,000 lawyers at the largest 115 law firms in the country found that the dozen highest ranked law schools, including Harvard, Yale, Columbia and Northwestern, had a high correlation between their status and the number of alumni who made partner.

But some of the other 100 schools examined showed greater differences between their ranking and their alumni partner numbers, said Edward S. Adams, a University of Minnesota law professor who co-authored the study. ...

The study “highlights the power of geographical proximity,” Professor Adams said, and “it generally validates that the law school attended matters for ‘big law’ partnership prospects.”

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March 20, 2015 in Legal Education | Permalink | Comments (0)

Amidst 70% Enrollment Decline, Appalachian Law School Sheds 60% Of Its Faculty And Seeks Affiliation With Another College To Survive

Appalachian LogoWCYB, The Appalachian School of Law Looks Ahead:

Fewer and fewer people are attending law school. That nationwide shift means schools are competing for students as they try to balance their budgets. In 2004, there were 100,600 people nationwide who applied to law school. In 2013, there were just 59,400.

This is especially evident at small  'fourth tier' schools. In fact, many have had to align themselves with larger institutions just to survive. 

We were contacted about the status of the Appalachian School of Law by people concerned about its future.  News 5 WCYB's Samantha Kozsey visited the school and spoke to one of its board of trustees, as well as alumni, faculty and former faculty as well as legal consultants about the future of law schools specifically ASL. Just about everyone we spoke to said, this is a tough time especially for the few remaining 'free-standing' private law schools. ...

At the height of enrollment, there were approximately 150 students in a graduating class at ASL. ... [There were 145 1Ls in Fall 2011.] Compare that to the incoming class for 2014 which was approximately 45. ... Some estimate that number will drop even more for this coming Fall.

Even the faculty numbers have dropped from 14 full-time professors in the Spring of 2014 [17 in Fall 2012] to eight in the fall to seven this semester, that's down 50%.

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March 20, 2015 in Legal Education | Permalink | Comments (3)

Minnesota Symposium: Reforming the IRS

Minnesota LogoMinnesota hosts a Tax Policy Symposium next Friday, March 27,  on Reforming the IRS:

Congress asks the IRS to handle a variety of government functions—not just collecting taxes, but also implementing the Affordable Care Act, monitoring the activities of tax-exempt organizations, and administering refundable tax credits designed to accomplish various social welfare goals, among other myriad tasks. Even beyond the controversy over its scrutiny of conservative political organizations, the IRS faces criticism for its handling of many of its congressionally-assigned functions, from its declining ability to handle routine taxpayer phone calls to its efforts to address fraud in the Earned Income Tax Credit program. Meanwhile, Congress has reduced the IRS’s budget, making it difficult for the IRS to accomplish all of its myriad tasks successfully. But even if Congress gave the IRS better funding, could the IRS accomplish all that Congress asks of it effectively? Or has the IRS reached a point institutionally at which it simply cannot do its many jobs well, irrespective of the funding that Congress provides? If it cannot, then what might IRS reform look like? [The symposium papers will be published in the Spring 2016 issue of the Columbia Journal of Tax Law.]

Keynote Address:   Nina Olson (National Taxpayer Advocate), The IRS and Taxpayer Trust: Recent Research on Promoting Compliance

Panel #1:

  • Steve Johnson (Florida State), Law From the Sublime to the Ridiculous and Most Things in Between: Options for Tax Administration in an Era of Growing Responsibilities for Shrinking Budgets
  • Leandra Lederman (Indiana), Does the IRS Need Further Reform? 
  • Commenters:  Andy Grewal (Iowa), Joe Thorndike (Tax Analysts)
  • Moderator:  Morgan Holcomb (Hamline)

Panel #2:

  • Lloyd Mayer (Notre Dame), The Better Part of Valour is Discretion: Should the IRS Surrender Its Oversight of Tax-Exempt Organizations?
  • Amy Monahan (Minnesota), The IRS as Health Care Agency
  • Commenters:  Paul Caron (Pepperdine), Chris Walker (Ohio State)
  • Moderator:  Claire Hill (Minnesota)

Panel #3:

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March 20, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

NY Times: Bar Exam Comes Under Fire

Bar Exam FailNew York Times, Bar Exam, the Standard to Become a Lawyer, Comes Under Fire:

For decades, law school graduates have endured a stressful rite of passage, spending the first 10 weeks after classes end taking cram courses in the arcane details of the law before sitting down for the grueling, dayslong bar exam. Those who do not pass cannot practice law, at least in nearly all the states and the District of Columbia that consider the exam the professional standard.

But that standard, so long unquestioned, is facing a new round of scrutiny — not just from the test takers but from law school deans and some state legal establishments. Some states, including Arizona, Iowa and New Hampshire, are exploring or have adopted other options, questioning the wisdom of relying on a single written test as the gateway to legal practice.

The debate over the exam is not new, but it broke out in the open after the results of last summer’s exam were released in the fall, showing that the 51,005 test takers had the poorest results in nearly a decade.

Many law school deans, bristling from criticism that they are replenishing their ranks with less academically qualified students as the number of law school applicants has fallen sharply, began to openly question the mechanics of the bar exam.

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March 20, 2015 in Legal Education | Permalink | Comments (3)

LegalED: Igniting Law Teaching -- A TEDx-Style Conference on the Future of Legal Education

March 20LegalED hosts its second conference today on Igniting Law Teaching: A TEDx Style Conference on the Future of Legal Education (webcast) at American:

The conference will feature talks by 30 law school academics and practitioners from the US, Canada and England in a TEDx-styled conference to share ideas on teaching methodologies.  LegalED’s Teaching Pedagogy video collection includes many of the talks from last year’s conference, which have been viewed collectively more than 5000 times. ...

The Igniting Law Teaching conference is unlike other gatherings of law professors.  Here, talks will be styled as TEDx Talks, with each speaker on stage alone, giving a well scripted and performed 8 minute talk about an aspect of law school pedagogy.

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March 20, 2015 in Conferences, Legal Education, Teaching | Permalink | Comments (0)

Declining Applications Cause Law Schools to Deploy 'Strange' Survival Tactics

Bloomberg,  Law School Applications Set to Hit 15-Year Low:

Law school is falling out of favor with Americans, new data show. The decline has spurred programs to use strange survival tactics.

Law schools keep getting less attractive to young professionals, with schools receiving 6.7 percent fewer applications this year than they did in 2014, according to numbers released by the Law School Admission Council on Wednesday, March 19. The number of individuals applying has also fallen, by 4.7 percent. If the pace continues as it did last year, the number of people who applied to law school for the Fall 2015 semester will hit its lowest level in 15 years.


[W]aning interest in law school has become an increasingly urgent threat to the business model underlying legal education in the U.S. As legal jobs have dried up, fewer people are applying to and enrolling in law schools, spurring panic across the industry. To cope with the new reality, schools have arrived at innovative tactics to help fill their classrooms. 

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March 20, 2015 in Legal Education | Permalink | Comments (0)

The IRS Scandal, Day 680

IRS Logo 2The Blaze, The IRS Is Quietly Trying to Undo Limits on Political Targeting, Spending on Conferences:

House Republicans on Wednesday accused the Obama administration of pushing to eliminate some of the key reforms Congress has imposed on the IRS, including prohibitions on lavish conferences and a ban on applying extra scrutiny to groups based on their political beliefs.

The proposed IRS budget for 2016 put forward by the Obama administration lays out the government’s vision of how the IRS would operate in the next fiscal year, but it doesn’t include those reforms and others Congress has passed.

That prompted House Republicans to ask why those reforms weren’t picked up by the IRS budget for the coming year. They didn’t get an answer, but stressed that Congress still sees these reforms as important.

“Since the IRS targeting and spending scandals, appropriations bills have included prohibitions against targeting U.S. citizens for exercising their First Amendment rights, targeting groups for regulatory scrutiny based on their ideological beliefs, and making videos without advance approval,” said House Appropriations Committee Chairman Hal Rogers (R-Ky.). ...

The targeting scandal continues to plague the IRS, and has forced the Republican Congress to enact language each year aimed at stopping the IRS from scrutinizing groups depending on their political beliefs. But the IRS has also been wrapped up in the conference scandal, after shelling out more than $800,000 for a lavish event in Nevada. ...

Rep. Ander Crenshaw (R-Fla.), who chairs the subcommittee on financial services, said the proposed elimination of reforms meant to stop these activities adds “insult to injury,” especially since Congress was forced to impose them after several scandals hit the agency. “A provision… that says you cannot target, well, that’s not in the request,” Crenshaw said. 

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March 20, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (1)

Thursday, March 19, 2015

Schizer Presents Taxes, Subsidies, and Energy Innovation Today at Northwestern

SchizerDavid M. Schizer (Columbia) presents Taxes, Subsidies, and Energy Innovation at Northwestern today as part of its Tax Colloquium Series hosted by Lawrence Zelenak:

Part I outlines the environmental, national security, and economic goals of our energy subsidies. Part II considers how conflicts among these goals, as well as empirical uncertainty, undermine efforts to pursue them effectively. Part III demonstrates why poorly crafted subsidies increase overall demand for energy, and also require the government to pick winners. This Part also shows that the real problem is not so much using subsidies instead of taxes, but using “proxy” policies in lieu of “results-based” policies. Part IV focuses on “demand reduction” subsidies, analyzing challenges in funding energy efficiency and alternative energy. Part V considers “supply enhancement” strategies, exploring problems with subsidizing oil production. Part VI considers how the traditional tax policy issues of distribution, excess burden, and revenue apply to energy subsidies. Part VII is the conclusion.

March 19, 2015 in Colloquia, Scholarship, Tax | Permalink | Comments (0)

Singhal Presents Firm Misreporting and Limits to Tax Enforcement Today at UCLA

Singhal (2015)Monica Singhal (Harvard) presents Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement (with Paul Carrillo (George Washington) & Dina Pomeranz (Harvard)) at UCLA today as part of its Colloquium on Tax Policy and Public Finance hosted by Jason Oh and Alexander Wu:

Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the use of third party information to verify taxpayer self-reports is critical for tax enforcement and the growth of state capacity. However, there may be limits to the effectiveness of third party information if taxpayers can substitute misreporting to less verifiable margins. We present a simple framework to demonstrate the conditions under which substitution will occur and provide strong empirical evidence for substitution behavior by exploiting a natural experiment in Ecuador. We find that when firms are notified by the tax authority about detected revenue discrepancies on previously filed corporate income tax returns, they increase reported revenues, matching the third party estimate when provided. Firms also increase reported costs by 96 cents for every dollar of revenue adjustment, resulting in minor increases in total tax collection.

March 19, 2015 in Colloquia, Scholarship, Tax | Permalink | Comments (0)

Sieg Presents Increasing Property Tax Compliance at Penn

SiegHolger Sieg (Pennsylvania) presented An Experimental Evaluation of Strategies to Increase Property Tax Compliance: Free-riding in the City of Brotherly Love at Pennsylvania yesterday as part of its Tax Law and Policy Workshop Series hosted by Chris William Sanchirico and Reed Shuldiner:

This study evaluates a set of notification strategies intended to increase property tax collection. We develop a field experiment in collaboration with the Philadelphia Department of Revenue to test three of the most commonly suggested hypotheses of tax compliance: deterrence, moral appeal, and peer conformity. Our preliminary findings provide evidence that both moral appeal and peer conformity modestly improve tax compliance, while deterrence notifications are no different from standard notifications.

March 19, 2015 in Colloquia, Scholarship, Tax | Permalink | Comments (0)

House, Senate GOP Tax Leaders Urge President Obama to Work With Congress on Tax Reform, Rather Than Take Unilateral Executive Action

Congress (2015)Following up on my previous post, President Obama Is 'Very Interested' in Raising Taxes Through 'Executive Action':  House Ways & Means Committee Chair Paul Ryan and Senate Finance Committee Chair Orrin Hatch yesterday sent this joint letter to Treasury Secretary Jack Lew "urging the Administration to tackle unfavorable provisions in the tax code by working with Congress on comprehensive tax reform instead of taking unilateral action":

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March 19, 2015 in Congressional News, Tax | Permalink | Comments (0)

Bankman, Nass & Slemrod: Using the 'Smart Return' to Reduce Tax Evasion

Joseph Bankman (Stanford), Clifford Nass (Stanford) & Joel Slemrod (Michigan), Using the 'Smart Return' to Reduce Tax Evasion:

Tax evasion costs government over 400 billion dollars a year. We suggest enforcement efforts can be strengthened by redesigning the tax return to take advantage of social psychology research, and industry experience with data-driven systems. To illustrate the potential of this approach, in this paper we propose three categories of changes that merit testing through pilot studies. The first involves changing the wording on existing returns to increase the psychological cost of evasion and increase the perceived expectation of detection. The second builds appeals to morality in the return itself through the use of a short phrase containing a "self-relevant" noun. The third uses on-line "conversational agents" to ask adaptive questions.

March 19, 2015 in Scholarship, Tax | Permalink | Comments (1)

March Madness Tax Bracket

Forbes:  Take The Tax Bracket Challenge: Which Is The Best Code Section Of Them All?, by Tony Nitti:

I say screw the NCAA bracket, and let’s fill out a ”Tax Bracket” instead. ... Below is a printable version of a 64-item bracket comprised entirely of authorities from the Code and Regulations that, if completed to completion, will ultimately reveal what is, in your mind, the greatest of all areas of the tax law. 

Blank Bracket

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March 19, 2015 in Tax | Permalink | Comments (0)

Chicago Symposium: Grassroots Innovation and Regulatory Adaptation

Chicago Logo 2Symposium, Grassroots Innovation and Regulatory Adaptation, 82 U. Chi. L. Rev. Dialogue 1-115 (2015):

March 19, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

WSJ: Law School Fire Sale: Pace Offers to Match In-State Public Tuition

Pace SaleWall Street Journal Law Blog, Law School Fire Sale: Pace Offers to Match In-State Public Tuition:

“Crazy Eddie” would be proud.

Pace University Law School in New York isn’t the first law school to slash its prices to lure more students. But a new tuition program the private school is set to announce takes the discounting trend to a whole new level.

Starting next academic year, qualifying students who enroll at Pace can earn a law degree at the tuition rate of their home-state public law school.

The program isn’t offered to any applicant. A Pace spokesman told Law Blog that eligibility would be mostly based on applicant GPA and LSAT scores with a loose cut-off around the median scores of Pace’s own students. ... The Pace spokesman said the matching rate covers all three years and is available to only future students. [Pace’s spokesman later emailed Law Blog to clarify that the matching rate isn’t renewed automatically but is “contingent upon the student remaining in the top 50% of the class.”]

Located in White Plains outside of New York City, the school is best known for its environmental law program and placed 138th in the latest U.S. News & World Report ranking of top U.S. law schools. ... Pace’s applications numbers have taken a particularly hard hit. Between 2011 and 2014, applications to Pace fell by almost 50% from 2,735 to 1,436. Its first-year enrollment shrank by about 18% in that period.

Press Release, Pace Law School Launches First-in-the-Nation Tuition Matching Program:

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March 19, 2015 in Legal Education | Permalink | Comments (0)

NY Times: Crowdfunded Entrepreneurs, Tripped Up by the Taxman

Kickstarter LogoNew York Times, Crowdfunded Entrepreneurs, Tripped Up by the Taxman:

Jenny Wecker, a fledgling Salt Lake City entrepreneur, had a hit on her hands at the end of December: She collected $42,000 in pledges from the crowdfunding site Kickstarter for more than 300 orders of a stylish diaper bag she had designed. The project came together in a whirlwind after her husband persuaded her to test a broader market for the bags, which she had been making by hand and marketing on Instagram.

“We didn’t even think twice about how the taxes would affect us,” she said.

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March 19, 2015 in Tax | Permalink | Comments (0)

McGinnis: The California Bar’s Self-Serving Proposal to Require 50 Hours of Pro Bono Work by New Lawyers

California State Bar (2014)Following up on Sunday's post, California to Require 50 Hours of Pro Bono Work For Law Students to be Admitted to Bar:  John O. McGinnis (Northwestern), The California Bar’s Self-Serving Proposals:

Last week California followed New York in proposing a requirement of 50 hours of pro bono work for prospective lawyers.  Unlike New York’s existing rule, which requires lawyers to serve their time before admittance to the bar, the California proposal permits them to meet the requirement shortly afterwards as well.  California’s proposal also requires 15 “units” of “experiential learning,” within such activities as clinics or externships, that can be satisfied either during law school or separately in a private externship. This proposal is an unfortunate one–both protectionist and ideologically one-sided.

First, assuming that units translate to credits, the requirement of 15 credits of experiential learning —a significant proportion of law school coursework—will make some students’ legal education less valuable and likely make it more expensive for everyone.  Some students would benefit more from the additional course work crowded out by experiential learning. For instance, those interested in corporate and commercial law may get more from exhausting the business law curriculum than from taking available experiential learning in areas not directly relevant to their careers. Students are adults and can make such decisions for themselves. ...

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March 19, 2015 in Legal Education | Permalink | Comments (5)

The IRS Scandal, Day 679

IRS Logo 2Western Journalism, IG Reports: IRS Now Has All It Needs To Turn Over ‘Lost’ Lerner Emails:

Federal investigators now have the capability to turn over tens of thousands of once-lost Lois Lerner emails.

Last month, Deputy Treasury Inspector General Timothy Camus testified before the House Oversight Committee that it had discovered back-up tapes in a storage facility in West Virginia, which contain over 30,000 Lerner emails. He also stated that at the time, he could not turn over the emails to the committee due to a licensing issue with the company that provides the software needed to match the emails.

The Daily Caller reports that Utah Rep. Jason Chaffetz’s office confirmed Monday that the Treasury IG now has the needed software and will be able to provide all the Lerner emails discovered. Chaffetz serves as chair of the House Oversight Committee.

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March 19, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (1)

Wednesday, March 18, 2015

Shanske Presents Local Democracy and Financial Knowledge Today at Toronto

Shanske (2015)Darien Shanske (UC-Davis) presents Local Democracy and Financial Knowledge: The Case for a Local Government Finance Commission at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series:

The financial crisis of 2008 demonstrated that local governments often do not currently have the expertise to use debt wisely, much less the expertise to reform their use of pensions or to design tax systems that can raise more money with less economic distortion. Yet local governments must do all of these things and more, as higher levels of government continue to devolve responsibilities.

This is not to say that there is not useful expertise that could help local governments, just that there is not generally an institution for aggregating this knowledge and making it available to local decisionmakers in a manner consistent with the norms and goals, both political and economic, of local democracy. There are examples of such mediating institutions, such as North Carolina’s Local Government Commission, but their role – and the reasons for their success – have not yet been adequately theorized.

In short, I will argue that a new state‐level institution can succeed in improving local government financing in a manner consistent with preserving local autonomy if its expertise is used in the first instance to design default rules that are both simple and (mostly) correct. Beyond the default rules there is a place for a more fact‐intensive engagement, but in most cases the default rules should provide a workable options or set of options with which a local government can achieve its goals.

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March 18, 2015 in Colloquia, Scholarship, Tax | Permalink | Comments (0)

Average Fee for a Professional to Prepare Your Tax Return: $273

Wall Street Journal, What Tax Preparers Are Really Charging for 2014 Returns:

How much will it cost to have a professional prepare your tax return this year?

The national average fee for 2014 returns will be $273, according to a survey by the National Society of Accountants.

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March 18, 2015 in Tax | Permalink | Comments (0)

Doing Your Taxes: Should You Use a CPA or Tax Lawyer?

Shake, Doing Your Taxes: Should You Use a CPA or Tax Lawyer?:

When it comes to getting help with your taxes, there are a variety of options you can turn to depending on your needs and budget. Two of the options are CPAs (Certified Public Accountants) and tax lawyers. When should you consult a tax lawyer versus a CPA? ...

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March 18, 2015 in Tax | Permalink | Comments (2)

NLJ: Small LSAT Spike Doesn’t Mean Law School Slump Is Over

National Law Journal, Small LSAT Spike Doesn’t Mean Law School Slump Is Over:

More people took the Law School Admission Test in February than during the same month last year—4.4 percent more, to be exact. That represented the single largest increase in test takers since December 2009 and followed a nearly 1 percent boost in the number of December test takers.

But people who track admission trends warned not to read too much into those numbers. Traditionally, fewer candidates sit for the test during February, and the increase represents just 859 additional test takers nationally. Moreover, the total number of test takers during the 2014-15 cycle was down by nearly 4,000—3.6 percent—according to the Law School Admission Council, which administers the test. The total number of test takers has declined in each of the past five years.

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March 18, 2015 in Legal Education | Permalink | Comments (0)

House Holds Hearing Today on The Burden of the Estate Tax on Family Businesses and Farms

House LogoThe Subcommittee on Select Revenue Measures of the House Ways & Means Committee holds a hearing today on The Burden of the Estate Tax on Family Businesses and Farms (links to statements and testimony below):

In connection with the hearing, the Joint Committee on Taxation has released History, Present Law, And Analysis Of The Federal Wealth Transfer Tax System (JCX-52-15):

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March 18, 2015 in Congressional News, Tax | Permalink | Comments (1)

Charleston Law School Offers Buyouts to Faculty

Charleston LogoCharleston Post and Courier, Charleston School of Law Offers Buyouts to Faculty Members:

Charleston School of Law has offered buyouts to some of its faculty members, adding another act in the drama that has been going on since owners announced a possible sale to the for-profit InfiLaw System in July 2013.

Law school dean Andy Abrams sent an email to some faculty members on Monday telling them that the school’s three-member board decided to offer a voluntary exit program for tenured, tenure-track and other tenure-equivalent faculty members. “The essence of the program is that the school will buy out the faculty member’s contract for consideration.”

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March 18, 2015 in Legal Education | Permalink | Comments (0)

2016 U.S News Law School Rankings: Average Student Debt

Following up on my posts (links below) on the 2016 U.S. News Law School Rankings:  U.S. News, Which Law School Graduates Have the Most Debt?:

School (Rank)Ave. Debt of 2014 Grads% Grads With Debt
Thomas Jefferson (Tier 2) $172,445 91%
New York Law School (127) $166,622 83%
Northwestern (12) $163,065 80%
Florida Coastal (Tier 2) $162,785 93%
American (71) $159,316 83%
Vermont (122) $156,713 84%
Touro (Tier 2) $154,855 85%
San Francisco (138) $154,321 88%
Columbia (4) $154,076 76%
Whittier (Tier 2) $151,602 91%

Thirteen law schools did not supply U.S. News with debt data on their graduates: 

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March 18, 2015 in Law School Rankings, Legal Education | Permalink | Comments (0)

GAO: Improper Government Payments Increased 18% in 2014, to $125 Billion; EITC's 27% Error Rate Is Highest of Any Program

GAOGovernment Accountability Office, Government-Wide Estimates and Use of Death Data to Help Prevent Payments to Deceased Individuals (GAO-15-482T):

Government-wide, improper payment estimates totaled $124.7 billion in fiscal year 2014, a significant increase of approximately $19 billion from the prior year’s estimate of $105.8 billion. The estimated improper payments for fiscal year 2014 were attributable to 124 programs spread among 22 agencies.

The increase in the 2014 estimate is attributed primarily to increased error rates in three major programs: the Department of Health and Human Services’ (HHS) Medicare Fee-for-Service and Medicaid programs, and the Department of the Treasury’s Earned Income Tax Credit program. These three programs accounted for $80.9 billion in improper payment estimates, or approximately 65 percent of the government-wide total for fiscal year 2014. Further, the increases in improper payment estimates for these three programs were approximately $16 billion, or 85 percent of the increase in the government-wide improper payment estimate for fiscal year 2014.

The EITC's 27.2% error rate is far greater than any of the listed government programs.


March 18, 2015 in Gov't Reports, IRS News, Tax | Permalink | Comments (2)

WSJ: New ABA Rules on Reporting School-Funded Jobs Could Drop Some Law Schools' U.S. News Ranking

Following up on yesterday's post:  Wall Street Journal, Law Schools Face New Rules on Reporting Graduates’ Success; Move Could Lower Their Standings in U.S. News Rankings:

U.S. law schools face renewed scrutiny over claims about their ability to find work for their graduates, a crucial selling point amid one of the legal industry’s worst-ever job markets.


Some of the schools have been creating temporary jobs for grads by paying nonprofits and others to employ them, a move that in some cases has boosted the schools’ standings in the much-followed U.S. News & World Report rankings.

A new rule adopted last week by the accrediting arm of the American Bar Association will tighten such claims, giving law schools less credit for jobs that they subsidize. ...

Critics say such jobs unjustifiably burnish the results reported by law school deans, who are under pressure to make their schools stand out as the financial value of a law degree increasingly has been questioned. ...

Under the new ABA rule, effective next year, all 204 schools accredited by the group will have to leave out jobs they subsidize when reporting how many graduates found long-term, full-time employment that requires a law license.

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March 18, 2015 in Law School Rankings, Legal Education | Permalink | Comments (1)

The IRS Scandal, Day 678

IRS Logo 2Wall Street Journal Editorial Report, Post Clinton:

Paul Gigot: Well, just in time for 2016, the Justice Department has announced that it is gearing up to prosecute coordination between candidates and outside groups, a move that senior editorial page writer Collin Levy says should worry Republicans in particular and the super PACs that support them.

So, Collin, why is this important, this announcement, and why did they do it now?

Collin Levy: Well, I think you hit it right on the head. They did it now because the election is heating up. Look, Paul, this is scary because illegal coordination happens when a campaign is directly organizing its message with an outside group, which is then effectively spending money on the campaign’s behalf.

Gigot: And that’s illegal. That’s illegal.

Levy: Yes, that’s illegal. But what’s scary here is all the Justice Department really needs is the allegation that that is happening, and then they can go on a fishing expedition, subpoenaing documents, bank records, all sorts of things, immense numbers of records from campaigns in an effort to find the needle in the haystack.

Gigot: Well, the definition of coordination is pretty slippery. I mean, it’s not—I mean, so people may know each other in an outside group and know somebody on the campaign. They may have worked for them previously. What is illegal is calling them up on the phone and saying: “Hey, now we want you to run a $5 million buy in Iowa to influence this race.” But if it’s just sort of in the ether that, you know, we understand the message, we’ve been paying attention to the newspapers and there’s no active coordination, it’s not illegal. But you’re saying this can become a fishing expedition that can dig into everything inside a campaign and create havoc and with a mere accusation, is that fair?

Levy: Yeah, that’s certainly fair. We saw that happen in Wisconsin with the allies of Scott Walker, who, all of a sudden, had prosecutors literally subpoenaing thousands of pages of documents. The same thing could happen with the Justice Department. The fact that they used the words that they were going to “aggressively pursue” possible coordination offenses here I think with us meant as a scare tactic, too. It was meant to put these campaigns on alert. “Hey, you know, we’re watching you.”

Gigot: And there’s a link here, is there not—and this is really interesting—between the Justice Department figure who’s announced this, Richard Pilger, who runs the campaign crime section, and the IRS figure, Lois Lerner, who ran the tax-exempt section of IRS that had harassed conservative groups. Put that together for us.

Levy: Yeah, that’s right. Back in 2010, Mr. Pilger was emailing with Lois Lerner saying, hey, maybe we should look at the possibility of prosecuting some of these tax-exempt groups for any false statements they make on their applications here. So, you know, you get the real sense that he’s a true believer and I think that’s something we should be very wary of.

Gigot: So, Kim, how should Republican campaigns respond to this?

Kim Strassel: Well, look, you have to step back and put this in context. The IRS and the Justice Department thing, this is all part and parcel. More broadly, too, look at the disclosure laws that the Obama administration has wanted to impose on corporations. This is not necessarily about keeping campaign finance law in good order. This is about shutting people up. It’s about making them not talk. So Republicans—that’s going to be the threat to them. And they’re going to have to, I think, continue operating as they normally do. If the Justice Department comes sniffing, make an issue about this.

Most of the groups, by the way, too, Paul, they have teams of incredibly experienced lawyers who do know all the rules.

Gigot: Right.

Strassel: You know, and are keeping them in check. They have to be doubly careful about that, too.

Dan Henninger: Two words.

Gigot: To lawyer up.

Henninger: Two words. Exactly. This is the Democratic obsession, Citizens United, the Supreme Court case that allowed the Republicans to compete on the basis of money with the Democrats. The Democrats are going to take the Republicans down because of Citizens United. This is the method they’ll use.

Gigot: This could pop up at any time during the election campaign.

Henninger: Just intimidate them.

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March 18, 2015 in IRS News, IRS Scandal, Tax | Permalink | Comments (2)

Tuesday, March 17, 2015

Dharmapala Presents Interest Deductions in a Multijurisdictional World Today at Georgetown

Dharmapala (2015)Dhammika Dharmapala (Chicago) presents Interest Deductions in a Multijurisdictional World (with Mihir A. Desai (Harvard)) at Georgetown today as part of its Tax Law and Public Finance Workshop Series hosted by John BrooksItai Grinberg, and David Schizer:

The tax treatment of interest expenses in a multijurisdictional setting raises numerous complexities. This paper catalogs these difficulties and highlights the particular problems associated with efforts to achieve ownership neutrality among multinational corporations (MNCs) when debt financing is available. We argue that the differential deductibility of debt entailed by various current tax law provisions leads in general to potential distortions in the patterns of asset ownership across MNCs, and that various proposed solutions have significant limitations. We suggest several alternative regimes to address both the ownership distortions that we highlight, as well as other well-established problems of income-shifting through debt. These alternative regimes are extensions to a multinational setting of two general approaches to the neutral treatment of interest expenses - the CBIT (comprehensive business income tax) and ACC (allowance for corporate capital). These regimes – a worldwide debt cap (WDC) and a net financing deduction (NFD) – provide solutions to income-shifting and ownership distortions. However, they have the potential disadvantage of restricting other policy parameters.

March 17, 2015 in Colloquia, Scholarship, Tax | Permalink | Comments (0)

Leff Presents A New Method for Funding Law School Education Today at William & Mary

LeffBenjamin M. Leff (American) presents The Income-Based Repayment Swap: A New Method for Funding Law School Education (with Heather Hughes (American)) at William & Mary today as part of its Faculty Workshop Series:

The high cost of legal education and corresponding student debt levels is a subject of robust debate. Yet too few critics of degree cost show creativity in thinking about the optimal mechanism for funding a legal education. The traditional model for financing a legal education is that students borrow with (mostly) fixed-rate loans repayable soon after graduation. The federal government supplements loans with income-based repayment and loan forgiveness programs to protect students who have borrowed more than they can afford to pay back. The reach of these programs has expanded dramatically in recent years, with the programs covering 1.3 million graduates owing around $72 billion as of the first quarter of 2014, with every indication that those figures will grow dramatically unless the programs are modified. A significant segment of those who depend on income-based repayment and loan forgiveness programs will be law students, because those are among the students with the highest levels of qualifying debt.

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March 17, 2015 in Colloquia, Legal Education, Scholarship, Tax | Permalink | Comments (3)

ABA Requires Separate Reporting of Law School-Funded Jobs, But Continues to Allow Reporting Them as Long-Term, Full-Time, Bar Passage-Required Jobs

ABA Logo 2Following up on last week's post, ABA May Prohibit Reporting Law School-Funded Jobs as Full-Time, Long-Term Bar Passage-Required Jobs:  ABA Journal, Legal Ed Section's Council Approves Change in Reporting of School-funded Jobs:

The governing Council of the ABA Section of Legal Education and Admissions to the Bar has approved a proposal to change the way law schools classify school-funded jobs in their reporting of graduate employment outcomes.

The change, recommended by the Section’s Data Policy and Collection Committee, will create a new employment status category for graduates in school-funded jobs on the employment summary form that schools are required to complete for each year’s graduating class.

Under the change, the number of graduates reported in other employment status categories–such as “employed-bar passage required” and “employed-JD advantage”–will be reduced by the corresponding number of graduates in school-funded positions reported elsewhere.


But the council, which met Friday and Saturday in San Francisco, rejected the second part of the committee’s proposal, which was to re-classify most school-funded jobs–now counted as long-term, full-time jobs–as short-term positions.

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March 17, 2015 in Legal Education | Permalink | Comments (0)