The Tax Lawyer Publishes New Issue

The Tax Lawyer has published Vol. 76, No. 3 (Spring 2023):

• Steve R. Johnson (Florida State), Congressional Primacy, Equitable Tolling, and Tax Court Deficiency Litigation, 76 Tax Law. 451 (2023)
• Sergio Pareja (New Mexico), The Incapacitated Grantor and the Revocable Trust: Unnecessary Tax Complexity and a Reform Proposal, 76 Tax Law. 487 (2023)

• Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO)), Can Extraterritorial Taxation Be Rationalized?, 76 Tax Law. 535 (2023)