Thursday, September 28, 2017
'Clickbait' Is Corrupting Scholarship: 'The Academe Has Been Hacked By Scholars And Journals Looking To Up Their Citation And Impact Numbers'
Generally, the Tax Code contains statutory consequences for taxpayers who fail to obey statutory commands. Most of those statutory consequences are in the form of: "Additions to Tax" found in sections 6651-6658; "Accuracy-Related and Fraud Penalties" found in sections 6662-6664; "Assessable Penalties" found in sections 6671-6725; and, of course, all the various criminal and forfeiture statutes found in 7201-7345.
But what about statutory commands imposed on the IRS? It turns out not all such commands carry a statutory hammer. Let me give one example. When the IRS assesses a tax and the tax is unpaid, section 6303 requires the IRS to send the taxpayer notice and demand for the unpaid tax within 60 days of the assessment. But the statute is silent as to what consequence, if any, should occur if the IRS sends the notice and demand later than 60 days. Treas. Reg. 301.6303-1 provides "the failure to give notice within 60 days does not invalidate the notice."
Wednesday, September 27, 2017
Yin Presents Tax Law Codification And The Emergence Of The Joint Committee On Taxation Staff Today At Penn
George Yin (Virginia), presents Codification of the Tax Law and the Emergence of the Staff of the Joint Committee on Taxation at Pennsylvania today as part of its Tax Policy Workshop Series hosted by Chris Sanchirico and Reed Shuldiner:
Melina Rocha Lukic (Getulio Vargas Foundation (FGV) Law School, Brazil) presents The Taxation on Goods and Services in Brazil: The Canadian System as a Model? at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series:
The Crit Classroom, A Battlefield: Lessons From The Student Walkout In Greg Mankiw's Harvard Econ Class
Aníbal Rosario Lebrón (Howard), If These Blackboards Could Talk: The Crit Classroom, a Battlefield, 9 Charleston L. Rev. 305 (2015):
Georgetown Law Profs Take A Knee To Protest Jeff Sessions' Appearance On Campus To Discuss Free Speech
I previously blogged about a great panel presentation I attended at the Fall ABA Tax Section Meeting in Austin. The presentation was about how to sue someone under § 7434 for filing a false information return.
This past week one of the panelists, Stephen Olson, has blogged more about this subject here and here. The blogs are worth calling to your attention. He dives a bit deeper into this subject to look at whether an Information Return that states the correct payment amount but is otherwise false and misleading, is sufficient to support suit under § 7434.
Tuesday, September 26, 2017
Homonoff Presents The Timing Of SNAP Issuance, Food Expenditures, And Grocery Prices Today At Columbia
Tatiana Homonoff (NYU) presents Is There an Nth of the Month Effect? The Timing of SNAP Issuance, Food Expenditures, and Grocery Prices (with Jacob Goldin (Stanford) & Katherine Meckel (Texas A&M)) at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium Series hosted by Alex Raskolnikov and Wojciech Kopczuk:
Perry Fleischer And Leff Present Tax Papers Today At Basic Income Earth Network Annual Congress In Lisbon
Miranda Perry Fleischer, Atlas Nods: The Libertarian Case for a Universal Basic Income:
'When Clients Sneeze, Law Firms Catch A Cold; Law Schools Get The Flu; And Law Students Contract Pneumonia'
Following up on my previous posts (links below): Above the Law, Alumni Of Top Law School Speak Out Against Professor:
11th Circuit: Gay Man Cannot Deduct Costs To Father Children Through In Vitro Fertilization As Medical Expenses
Following up on my previous posts (links below): USA Today op-ed: It Is Time Academics Preach the Virtues They Practice, by Glenn Harlan Reynolds (Tennessee):
Monday, September 25, 2017
New York Times DealBook: PwC, the Accounting Giant, Will Open a Law Firm in the U.S., by Elizabeth Olson:
Inside Higher Ed, Should Students Be Asked if Professors Are Inclusive?:
L.A. Times: University Of California Is Handing Out Generous Pensions, And Students Are Paying The Price With Higher Tuition
Muller: Projected School-By-School Improvement If California Drops Bar Exam Cut Score From 144 To 139
Derek Muller (Pepperdine), How a Change in the Bar Exam Cut Score Could Alter California Legal Education:
The European Commission published a new report on Thursday, September 21, 2017, on the taxation of the digital economy: Communication from the Commission to the European Parliament and the Council: A Fair and Efficient Tax System in the European Union for the Digital Single Market:
- This Week's Ten Most Popular TaxProf Blog Posts
- Law Prof (And Associate Dean For Academic Affairs) Kendra Fershee Announces Congressional Bid
- Law Firms Plan To Increase First Year Associate Hiring By 22%; Average Salary Is $68,000
- Helicopter Pilot Lands In Tax Court, Successfully Establishes That His Tax Home Is In Iraq
- Gamage & Shanske: Using Taxes To Support Multiple Health Insurance Risk Pools
- IFA International Tax Student Writing Competition
- BYU To Start Selling Caffeinated Soft Drinks On Campus
- The Top Five New Tax Papers
Sunday, September 24, 2017
- BYU, Dining Services Q & A on Caffeinated Soft Drinks Announcement
- BuzzFeed, BYU Is Finally Going To Sell Caffeinated Soda — Here's Why That's A Big Deal
- Inside Higher Ed, Brigham Young Will Provide Caggeinated Soft Drinkes
- NPR, BYU Buzzing About Caffeinated Soda
- Patheos, Soda’s Back on the (BYU) Menu, Folks
- Reuters, BYU Lifts Decades-Long Ban on Caffeinated Soft Drink Sales
- Salt Lake Tribune, The Role Coffee May Have Played in Bringing About the Book of Mormon
- Salt Lake City Tribune editorial, BYU Finally Admits its Students Want Coke
- Time, BYU Now Sells Caffeinated Soda On Campus and People Are Freaking Out
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:
- [640 Downloads] Federal Tax Procedure (2017 Practitioner Ed.), by John Townsend (Houston)
- [347 Downloads] Is Efficiency Biased?, by Zachary Liscow (Yale)
- [240 Downloads] When Did Tax Avoidance Become Respectable?, by Steven Bank (UCLA)
- [162 Downloads] Codification of the Tax Law and the Emergence of the Staff of the Joint Committee on Taxation, by George Yin (Virginia)
- [151 Downloads] Distributive Justice and Donative Intent, by Alexander A. Boni-Saenz (Chicago-Kent)
Saturday, September 23, 2017
- Controversy Over Law Profs' Op-Ed On The Breakdown Of The 'Bourgeois Culture' Shifts From Penn To San Diego
- More Law Prof Reactions To The Wax & Alexander Op-Ed On The Breakdown Of The 'Bourgeois Culture'
- The IRS Scandal, Day 1597: New Details Of Targeting Of Conservative Groups Emerge In Tea Party Lawsuits
- University Of Illinois Professor Put On Paid Leave For Refusing To Give PowerPoint Slides To Learning Disabled Student
- Emory Law Profs: Law Deans May Go To Jail For Submitting False Data To U.S. News
- Bryan Camp (Texas Tech), An Emotionally Distressing Lesson From The Tax Court
- 25% Of Law Schools Plan To Accept The GRE
- LSAT, Law School GPA, Journals, Moot Court, Contracts, Evidence Predict Bar Exam Success; UGPA, Clinics, Con Law, Crim Law, Crim Pro, Property, Torts Do Not
- Becoming 'The Nation's Premier Christian Law School'
- Rob Anderson (Pepperdine), Are LSAT/GPA A Leading Indicator, And Peer Reputation A Lagging Indicator, Of The U.S. News Overall Rankings?
Kendra Fershee, Associate Dean for Academic Affairs and Professor of Law at West Virginia University College of Law (and fellow Hamilton aficionado), announced on Thursday she is running for Congress as a Democrat in West Virginia's First District:
Friday, September 22, 2017
- ABA Journal, JDs from middle-ranked schools in states with many public colleges may give best investment return
- Paul Caron (Pepperdine), 'Becoming the Nation's Premier Christian Law School'
- Scott Fruehwald (Legal Skills Prof Blog), A Book to Help Judges Understand Cognitive Biases
- Ian Gallacher (Syracuse), My Grandmother Was Mrs. Palsgraf: Ways to Rethink Legal Education to Help Students Become Lawyers, Rather Than Just Thinking Like Them
- The Atlantic, Cutting Taxes Will Be Harder Than Trump Thinks
- The Atlantic, How Much Do Tax Cuts Really Matter?
- Bloomberg, Here’s How Tax Reform Could Squeeze the Middle Class
- Bloomberg, Tentative U.S. Budget-Tax Deal Gets Nod From Two Republicans
- Bloomberg View, Republicans Looking for Easiest Way Out on Taxes
Pepperdine Receives $8 Million Gift For Global Justice Program, Largest Single Endowment Gift In Law School's History
Following up on yesterday's post, Controversy Over Law Profs' Op-Ed On The Breakdown Of The 'Bourgeois Culture' Shifts From Penn To San Diego:
- Stephen Diamond (Santa Clara), Deans Must Be Leaders Not Just Referees — A Response to Brian Leiter’s Call For San Diego Dean Ferruolo to Resign or Apologize
- Jonah Gelbach (Penn), Facts v. Wax
- Jon Haidt (NYU), Response to Gelbach
- Brian Leiter (Chicago), Gelbach on the Wax & Alexander Op-ed
- Tom Smith (San Diego), Jonah Gelbach Responds to Amy Wax and Jon Haidt
LSAT, Law School GPA, Journals, Moot Court, Contracts, Evidence Predict Bar Exam Success; UGPA, Clinics, Con Law, Crim Law, Crim Pro, Property, Torts Do Not
Katherine A. Austin (Texas Tech), Catherine Martin Christopher (Texas Tech) & Darby Dickerson (Dean, John Marshall), Will I Pass the Bar Exam?: Predicting Student Success Using LSAT Scores and Law School Performance, 45 Hofstra L. Rev. 753 (2017):
The IRS Scandal, Day 1597: New Details Of Targeting Of Conservative Groups Emerge In Tea Party Lawsuits
Thursday, September 21, 2017
Hadfield: Law Schools Are Letting Down Their Students And Society — A 3-Point Plan To Fix Legal Education
Robert Kuehn (Washington University) & David A. Santacroce (Michigan) (with Margaret Reuter (UMKC) & Sue Schechter (UC-Berkeley), The 2016-17 Survey of Applied Legal Education (Center for the Study of Applied Legal Education ("CSALE") (2017)):
Controversy Over Law Profs' Op-Ed On The Breakdown Of The 'Bourgeois Culture' Shifts From Penn To San Diego
- Wax & Alexander: Paying The Price For Breakdown Of The Country's Bourgeois Culture (Aug. 13, 2017)
- Reaction To Law Profs' Op-Ed On The Breakdown Of The 'Bourgeois Culture' (Aug. 25, 2017)
- Penn Law Students Try To Ban Amy Wax From Teaching Civil Procedure Due To Her Breakdown Of The Bourgeois Culture Op-Ed (Sept. 10, 2017)
San Diego Dean Stephen Ferruolo has issed this statement:
Last week I went to the ABA Tax Section Meeting in Austin and really enjoyed attending a terrific panel on Section 7434. The moderator was Professor Leslie Book, of Villanova School of Law and the presenters were Stephen Olsen, of Gawthrop Greenwood, PC; and Mandi Matlock, of Texas RioGrande Legal Aid Inc., Austin, TX.
Tallahassee Democrat, Another Garcia Cellmate Comes Forward With Information on Markel:
Wednesday, September 20, 2017