Wednesday, August 9, 2017
New York Times, Bill de Blasio Will Push for Tax on Wealthy to Fix Subway:
Following up on last week's post, Without Any Transparency In The Process, ABA Legal Ed Council Approves Changes To Employment Report And Classification Of Law-School-Funded Positions That Erode Transparency: National Law Journal, Amid Criticism, ABA Pulls Back on Change to How Law Schools Report Jobs:
Tuesday, August 8, 2017
Vikram Amar (Dean. Illinois), A Guided Tour Through The Debate Over Changing The ABA Employment Data Form:
Theodore Seto (Loyola-L.A.), The Most Significant Proposed Change in the History of U.S. Corporate Taxation (JOTWELL) (reviewing Alan Auerbach (UC-Berkeley), Michael Devereux (Oxford), Michael Keen (IMF) & John Vella (Oxford), Destination-Based Cash Flow Taxation):
GAO: IRS Provides Only 'Minimal Oversight' Of Low Income Housing Tax Credit Program, Refuses To Collect Data That Would Allow It To Impose 'Basic Accountability'
Journal Of Legal Education Symposium: ABA Accreditation Standard 405(c) And Security Of Position For Faculty
American Bar Association Accreditation Standard 405(c) Symposium, 66 J. Legal Educ. 538-652 (2017):
- Melissa H. Weresh (Drake), Best Practices for Protecting Security of Position for 405(c) Faculty, 66 J. Legal Educ. 538 (2017)
- Linda L. Berger (UNLV), Rhetoric and Reality in the ABA Standards, 66 J. Legal Educ. 553 (2017)
- Kathryn Stanchi (Temple), The Problem with ABA Standard 405(c), 66 J. Legal Educ. 558 (2017)
- Kristen Konrad Tiscione (Georgetown), “Best Practices”: A Giant Step Toward Ensuring Compliance with ABA Standard 405(c), a Small Yet Important Step Toward Addressing Gender Discrimination in the Legal Academy, 66 J. Legal Educ. 566 (2017)
Sam Wice, For Tax Reform Estimates, Don’t Look to CBO, Look to JCT, Yale J. on Reg.: Notice & Comment (Aug. 7, 2017):
Georgetown Is Fourth Law School To Accept GRE For Admissions, Finds It Is Just As Accurate As LSAT In Predicting 1L Grades; LSAC Disagrees, Says 'The Rest Of The Top 14 Will Go Like Lemmings Off The Cliff'
Following up on yesterday's post, Northwestern Is Third Law School To Accept GRE For Admissions, Finds It Is Just As Accurate As LSAT In Predicting 1L Grades:
The IRS Scandal, Day 1552: The IRS's Email Retention Policies Still Do Not Ensure That Emails Are Retained And Produced When Requested
Treasury Inspector General for Tax Administration, Electronic Record Retention Policies Do Not Consistently Ensure That Records Are Retained and Produced When Requested (2017-10-034):
- House Ways & Means Committee, Ways and Means Holds IRS Accountable for Failed Record Retention Policies
- House Ways & Means Committee, Hearing on the Internal Revenue Service’s Record Retention Policies
Monday, August 7, 2017
Northwestern Is Third Law School To Accept GRE For Admissions, Finds It Is Just As Accurate As LSAT In Predicting 1L Grades
National Law Journal, Northwestern Is Latest Law School to Accept GRE for Admissions:
Kleinbard: The Debt Ceiling Crisis May Remove Remaining Constraints On Congressional Irresponsibility
Does UNC Board's Vote To 'Defang' Civil Rights Clinic Unduly Intrude On Law School's Curricular Decisions And Academic Freedom?
Quinnipiac University School of Law invites applications for two full-time tenure-track faculty positions for the fall of 2018. The principal curricular focus for one position will be tax law. Applicants for this position should expect to teach at least one section of Federal Income Taxation plus other courses in taxation and/or related fields of interest, including real estate, trusts & estates, business entities, and non-profit organizations. The principal curricular focus for the second position will be property law, broadly construed to include the traditional first-year Property course, plus real estate transactions and financing, land use, and planning and zoning. ...
New York Times, Microsoft Shifts From Paying Outside Lawyers by the Hour:
From his webpage at American University's Kogod Tax Center:
National Taxpayer Advocate: IRS Allowable Living Expense Standards Do Not Provide Taxpayers With A Sustainable Standard Of Living
National Taxpayer Advocate Tax News: IRS Allowable Living Expense Standards Do Not Provide Taxpayers With a Sustainable Standard of Living:
- This Week's Ten Most Popular TaxProf Blog Posts
- Weekly SSRN Tax Article Review And Roundup
- Turing on AI and Lawyer-Automatons
- President Trump Nominates Elizabeth Copeland, Patrick Urda To U.S. Tax Court
- Bloomberg: DeVos Offers Lifeline To For-Profit Law School That Hired Her Former Advisor
- Tax Panel At Today's SEALS 2017 Annual Conference
- The Top Five New Tax Papers
- NY Times: Trump Can’t Save American Christianity
Sunday, August 6, 2017
- Department Of Education Throws Student Loan Lifeline To Teetering Charlotte Law School (May 13, 2017)
- After Hiring Lobbyist Who Helped Get Education Secretary Betsy DeVos Confirmed, Charlotte Law School Gets Federal Student Loan Lifeline (May 24, 2017)
- Charlotte Law School Says Department Of Education Will Restore Federal Student Loans, DOE Demurrs (Aug. 2, 2017)
- Jennifer Bird-Pollan (Kentucky) (moderator)
- Alice Abreu (Temple)
- Arthur Acevedo (John Marshall)
- Neil Buchanan (George Washington)
- Terri Lynn Helge (Texas A&M)
- Gary Lucas (Texas A&M)
- Shu-Yi Oei (Boston College)
- Gregg Polsky (Georgia)
- Diane Ring (Boston College)
- Elaine Waterhouse Wilson (West Virginia)
- Richard Winchester (Thomas Jefferson)
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:
- [630 Downloads] Family Limited Partnerships and Section 2036: Not Such a Good Fit, by Mitchell Gans (Hofstra) & Jonathan Blattmachr (Milbank, New York)
- [396 Downloads] The Front Door Opens Wide for the Backdoor Roth IRA, by Philip Manns (Liberty) & Timothy Todd (Liberty)
- [313 Downloads] The Rise and Fall of the Destination-Based Cash Flow Tax: What Was That All About?, by Daniel Shaviro (NYU)
- [224 Downloads] The Case Against BEPS: Lessons for Coordination, by Mindy Herzfeld (Florida)
- [188 Downloads] Formalizing the Code, by Sarah Lawsky (Northwestern)
Saturday, August 5, 2017
- Jerry Organ (St. Thomas), Without Any Transparency In The Process, ABA Legal Ed Council Approves Changes To Employment Report And Classification Of Law-School-Funded Positions That Erode Transparency
- Trump, Congress Reach Agreement On 'Skinny Tax Reform'
- Law Grad Class Of 2016 Secured Fewest Private Practice Jobs Since 1996, But Employment Rose 1% Due To Reduced Class Size
- David Herzig (Valparaiso), Scaramucci, Section 1043, And Certificates Of Divestiture
- California Considers Lowering Passing Score On July Bar Exam
- The IRS Scandal, Day 1544: How Lois Lerner Begat Robert Mueller
- Nick Allard (Dean, Brooklyn), Valuing The Bar Exam: A Call To 'Poll the Customers'
- Should The Government Continue To Exempt Churches From Taxation?
- UNC Votes To Block Law School Civil Rights Clinic From Taking On New Clients
- Shuyi Oei (Boston College), NY Times: Is It O.K. To Protest Trump By Withholding Taxes?
As I've mentioned previously, the Savannah Law Review is hosting a colloquium on September 15, 2017 entitled The Rise of the Automatons, examining the legal implications of automation. Ominous predictions like "the Singularity is coming" usually provoke me, and this one prompted my project for this summer, Halting, Intuition, Heuristics, and Action: Alan Turing and the Theoretical Constraints on AI-Lawyering, now available.
I'm unimpressed with frenzied reactions generally and in this area particularly. Here's the abstract:
White House Office of the Press Secretary, Eighteen Nominations Sent to the Senate Today:
Elizabeth A. Copeland is a tax litigation partner at Strausburger & Price (San Antonio). President Obama nominated her in May 2015, and the Senate Finance Committee unanimously approved her nomination in April 2016. In November 2016 (before the election), 52 Tax Profs sent a letter urging the Senate to hold a hearing on her nomination, but the Senate refused and sent her nomination back to the White House in January (before President Trump's inauguration). Here is her bio:
Friday, August 4, 2017
Following up on my previous posts:
- Donald Trump’s Plans For Law Student Debt (Nov. 13, 2016)
- Law Student Loan Forgiveness 'May Be In Crosshairs' Of Trump Administration, Republican Congress (Nov. 26, 2016)
- Trump Proposes To Dramatically Cut Law Student Loans (May 18, 2017)
- Trump And Devos Deliver One-Two Punch On Law School Loans (June 28, 2017)
Brookings Institution, Winners and Losers in President Trump’s Student Loan Plan:
- ABA Journal, Charlotte School of Law Faces an Uncertain Future, But It Is Not Alone
- ABA Journal, Charlotte School of Law says it may get federal loan cash; Education Department says not so fast
- ABA Journal, Should bar exam pass scores be lower?
- Above the Law, Charlotte Law’s Access To Federal Student Loans To Be Reinstated By Department Of Education
- Axios, Taxes Top Tech Firms' List of Worries
- Bloomberg, House Republicans Recommit to Passing Tax-Law Overhaul This Year
- Bloomberg, Koch Brothers Move to Back White House’s Tax-Cut Plan
- Bloomberg, Some Republicans Are Frustrated With Lack of Detail in GOP Tax Plan
- Davis Polk, Senate Democrats Announce Their Tax Reform Terms
- The Economist, Cutting Taxes Will Not Be Easy; Many Obstacles Await the Republican Tax Reform
- Financial Times, Trump Tax Reform Plan Heads into Quagmire
Herzig & Crawford: Trump's Bargain Sale Of Two Central Park Condos To His Son Looks Like Criminal Gift Tax Fraud
Washington Post op-ed: This Trump Real Estate Deal Looks Awfully Like Criminal Tax Fraud, by David Herzig (Valparaiso) & Bridget Crawford (Pace):
- Francine Lipman (UNLV) (moderator)
- Cliff Fleming (BYU)
- Shu-Yi Oei (Boston College)
- Gregg Polsky (Georgia)
- Richard Winchester (Thomas Jefferson)
Thursday, August 3, 2017
Slate: The One Thing Trump Got Right in His Rant Against the “Amazon Washington Post,” by Adam Chodorow (Arizona State):
Without Any Transparency In The Process, ABA Legal Ed Council Approves Changes To Employment Report And Classification Of Law-School-Funded Positions That Erode Transparency
At its June 1-2 meeting, the ABA Council for the Section of Legal Education and Admissions to the Bar approved a proposal to completely eviscerate the steps it approved in 2015 to assure greater transparency in reporting law-school-funded positions. Indeed, the Council went even further, changing the rules to make it impossible for anyone to discover what number/percentage of a law school’s graduates are in law-school-funded positions, so long as those positions pay $40,000.
The Council did this with no notice, no chance for comment, and no presentation of possible concerns associated with this change. Rather, it simply approved a proposal purporting to simplify reporting of employment outcomes that was submitted by one Council member, Paul Mahoney, whose law school was among several that would benefit from the reclassification of law-school-funded positions.
More significantly, in approving the proposal, the Council also approved several other changes in reporting of employment outcomes that merit much more discussion. These changes, discussed below, were not meaningfully discussed in the proposal, nor do they appear to have been meaningfully discussed by the Council in approving the proposal. Once again, there was no notice of these changes, no chance for comment, and no presentation of possible concerns associated with these changes.
It pains me to write this, as I hold the members of the Council in high regard and believe the Council has done a very good job over the last several years navigating legal education through uncharted waters, particularly with its emphasis on increased transparency regarding conditional scholarships and employment outcomes.
In this instance, however, the Council’s laudable desire to support simplification in reporting of employment outcomes meant that a number of other policy considerations that merit much more attention and thoughtful deliberation did not get due consideration prior to the Council taking action that effectively erodes transparency.
The Council should rescind its action, and send out the proposed changes for notice and comment and for consideration by the Standard’s Review Committee, which can give due consideration to intended and unintended consequences in recommending an appropriate set of changes regarding the reporting of employment outcomes.
Wednesday, August 2, 2017
Law Grad Class Of 2016 Secured Fewest Private Practice Jobs Since 1996, But Employment Rose 1% Due To Reduced Class Size
Number Of Americans Renouncing Their U.S. Citizenship On Pace For All-Time High In 2017 (Up 14% From 2016)
International Tax Blog, 2017 Second Quarter Published Expatriates – Second Highest Ever:
Las Vegas Review-Journal, Nevada Lowers Bar For State Legal Exam as Passage Rate Skids: