The IRS Scandal, Day 1340: Tax Professors Discuss The Future Of Tax Administration And Enforcement After 'What The Media Often Refer To As The 'IRS Targeting Scandal''

Association of American Law Schools Annual Meeting Discussion Group, The Future of Tax Administration and Enforcement (Jan. 7, 2016):

AALS Discussion Groups provide an in-depth discussion of a topic by a small group of invited discussants selected in advance by the Annual Meeting Program Committee. In addition to the invited discussants, additional discussants were selected through a Call for Participation. There will be limited seating for audience members to observe the discussion groups on a first-come, firstserved basis.

Enforcement and effective administration of tax laws pose challenges for every country, developed and developing. Moreover, how the tax law is administered determines the substantive effects of the laws on the books.

In the United States, the agency responsible for helping taxpayers voluntarily comply with federal tax laws and for coercing the recalcitrant into complying—the Internal Revenue Service (IRS)—is not only underfunded, its image was badly damaged by what the media often refer to as the “IRS targeting scandal.” The IRS is thus in crisis. Over the last couple of years, it has reduced service to taxpayers, reduced enforcement efforts, experienced hacks of its confidential taxpayer information, and sent out billions of dollars in fraudulent refunds claimed by identity thieves. Other tax collection agencies, both in U.S. and abroad, also struggle with resource and cybersecurity issues.

• The IRS Scandal, Day 1339: House GOP Reactivates 'Holman Rule,' Would Have Permitted Reducing Lois Lerner's Pay To $1 (Jan. 7, 2016)
• The IRS Scandal, Day 1338: Commissioner Koskinen Says Trump Transition Team Has No 'Axes To Grind' Against IRS (Jan. 6, 2017)
• The IRS Scandal, Day 1337: The IRS Is The Third Biggest 'Tax Offender Of 2016' (Jan. 5, 2017)
• The IRS Scandal, Day 1336: Fragmented Oversight Of Nonprofits In The United States (Jan. 4, 2017)
• The IRS Scandal, Day 1335: Politics, Disclosure, And State Law Solutions For 501(c)(4) Organizations (Jan. 3, 2017)
• The IRS Scandal, Day 1334: The IRS’s Diminished Role In Overseeing Tax-Exempt Organizations (Jan. 2, 2017)
• The IRS Scandal, Day 1333: Republicans Weasel Out Of Impeaching IRS Commissioner John Koskinen (Jan. 1, 2017)
• The IRS Scandal, Day 1332: The House GOP's Ridiculous Impeachment Crusade (Dec. 31, 2016)
• The IRS Scandal, Day 1331: Rep. Jim Jordan Offers Resolution To Impeach IRS Commissioner John Koskinen (Dec. 30, 2016)
• The IRS Scandal, Day 1330: House Republicans And Democrats Forge Rare Bipartisan Agreement To Block Impeachment Of IRS Commissioner (Dec. 29, 2016)
• The IRS Scandal, Day 1329: Did The IRS's Targeting Of Conservative Groups Lead It To Grant Tax-Exempt Status To 'Hate Groups'? (Dec. 28, 2016)
• The IRS Scandal, Day 1328: House's Referral Back To Judiciary Committee Is Likely To Kill Koskinen Impeachment (Dec. 27, 2016)
• The IRS Scandal, Day 1327: Delay In Koskinen Impeachment Is Discordant Note In Kumbaya Between Trump And GOP Congress (Dec. 26, 2016)
• The IRS Scandal, Day 1326: Only 72 House Republicans Voted Against Delay In Impeachment Of IRS Commissioner (Dec. 25, 2016)
• The IRS Scandal, Day 1325: House Impeachment Leader Grills Witness Over Giving Koskinen 'Excellence In Public Service' Award (Dec. 24, 2016)
• The IRS Scandal, Day 1324: Ways & Means Committee Seeks Information From IRS About Continued Targeting Of Organizations Based On Political Beliefs — This Time, Pro-Israel Groups (Dec. 23, 2016)
• The IRS Scandal, Day 1323: Tea Party Group Decries IRS's 'Latest Bob And Weave To Avoid Accountability' (Dec. 22, 2016)
• The IRS Scandal, Day 1322: Government Denies That It Continues To Harass Tea Party Group (Dec. 21, 2016)
• The IRS Scandal, Day 1321: Maureen Dowd, Donald Trump, And The IRS Scandal (Dec. 20, 2016)
• The IRS Scandal, Day 1320: How The GOP Establishment Teamed With Nancy Pelosi To Table Impeachment Vote On IRS Commissioner (Dec. 19, 2016)
• The IRS Scandal, Day 1319: How Will The Koskinen Saga End? (Dec. 18, 2016)
• The IRS Scandal, Day 1318: More On Koskinen And Trump (Dec. 17, 2016)
• The IRS Scandal, Day 1317: Koskinen Says He Is Willing To Serve Another Term As IRS Commissioner If Trump Wants To Reappoint Him (Dec. 16, 2016)
• The IRS Scandal, Day 1316: IRS Commissioner Koskinen Says Resignation Did Not Come Up In Meeting With Trump Transition Team (Dec. 15, 2016)
• The IRS Scandal, Day 1315: Bureaucratic Bumbling Or Targeting Of Conservatives? (Dec. 14, 2016)
• The IRS Scandal, Day 1314: How The Trump Administration Can Stop IRS Abuse of Political Groups (Dec. 13, 2016)
• The IRS Scandal, Day 1313: The Koskinen-Trump Connection (Dec. 12, 2016)
• The IRS Scandal, Day 1312: Impeachment Averted, But Will Koskinen Resign Or Be Fired By President Trump? (Dec. 11, 2016)
• The IRS Scandal, Day 1311: The IRS 'Scandal' Was Part Of GOP's Strategy To Bog Down Obama Administration (Dec. 10, 2016)
• The IRS Scandal, Day 1310: Rep. Jim Jordan Is 'Frustrated' By House Passing On IRS Chief Koskinen's Impeachment (Dec. 9, 2016)
• The IRS Scandal, Day 1309: How Trump Got Yanked Into GOP's IRS Impeachment Fight (Dec. 8, 2016)
• The IRS Scandal, Day 1308: House Votes To Send Koskinen Impeachment Back To Judiciary Committee (Dec. 7, 2016)
• The IRS Scandal, Day 1307: Group Seeks Summary Judgment On Claim That Rev. Rul. 2004-6 Is So Vague That It Allows The IRS To Target Conservative Groups (Dec. 6, 2016)
• The IRS Scandal, Day 1306: Government Rejects Claim That Rev. Rul. 2004-6 Allows The IRS To Target Conservative Groups (Dec. 5, 2016)
• The IRS Scandal, Day 1305: Group Seeks Summary Judgment On Claim That Rev. Rul. 2004-6 Is So Vague That It Allows The IRS To Target Conservative Groups (Dec. 4, 2016)
• The IRS Scandal, Day 1304: 'The IRS Has Never Stopped Targeting Conservatives' (Dec. 3, 2016)
• The IRS Scandal, Day 1303: Group Sues IRS For Failure To Produce Communications With Joint Committee on Taxation (Dec. 2, 2016)
• The IRS Scandal,  Day 1302: The 'Corrupt' IRS Is Still Persecuting The Tea Party (Dec. 1, 2016)
• The IRS Scandal, Day 1301: If Koskinen Is Impeached Or Fired, Trump Could Appoint New IRS Commissioner To Go Easy On His Taxes (Nov. 30, 2016)
• The IRS Scandal, Days 1201-1300 (Aug. 22, 2016 - Nov. 29, 2016)
• The IRS Scandal, Days 1101-1200 (May 14, 2016 - Aug. 21, 2016)
• The IRS Scandal, Days 1001-1100 (Feb. 4, 2016 - May 13, 2016)
• The IRS Scandal, Days 901-1000 (Oct. 27, 2015 - Feb. 3, 2016)
• The IRS Scandal, Days 801-900 (July 19, 2015 - Oct. 26, 2015)
• The IRS Scandal, Days 701-800 (April 10, 2015 - July 18, 2015)
• The IRS Scandal, Days 601-700 (Dec. 31, 2014 - April 9, 2015)
• The IRS Scandal, Days 501-600 (Sept. 22, 2014-Dec. 30, 2014)
• The IRS Scandal, Days 401-500 (June 14, 2014 - Sept. 21,2014)
• The IRS Scandal, Days 301-400 (Mar. 6, 2014 - June 13, 2014)
• The IRS Scandal, Days 201-300 (Nov. 26, 2013 - Mar. 5, 2014)
• The IRS Scandal, Days 101-200 (Aug. 18, 2013 - Nov. 25, 2013)
• The IRS Scandal, Days 1-100 (May 10, 2013 - Aug. 17, 2013)