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Full-Text Articles in Law
Deferring To Secrecy, 54 B.C. L. Rev. 185 (2013), Margaret B. Kwoka
Deferring To Secrecy, 54 B.C. L. Rev. 185 (2013), Margaret B. Kwoka
UIC Law Open Access Faculty Scholarship
In prescribing de novo judicial review of agencies' decisions to withhold requested information from the public under the Freedom of Information Act (FOIA), Congress deliberately and radically departed from the typical deferential treatment courts are required to give to agencies. Nonetheless, empirical studies demonstrate that the de novo review standard on the books in FOIA cases is not the standard used in practice. In fact, despite being subject to the stringent de novo standard, agencies' FOIA decisions are upheld at a substantially higher rate than agency decisions that are entitled to deferential review. This Article posits that although courts recite …
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy
Irs's Recent Uncertain Tax Positions Initiative: A Tangle Of Accounting, Tax And Privilege Issues, 9 Depaul Bus. & Comm. L.J. 401 (2011), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
Given the extremely limited source of resources available to the IRS in recent years, it's not surprising that it is exploring all sorts of avenues to increase its efficiency, particularly relying on corporate taxpayers to self report questionable tax positions. Under the banner of "corporate governance" and "transparency," the Service issued a series of proposals in 2010 requiring disclosure of uncertain tax positions ("UTPs") by corporate taxpayers. The Service essentially piggybacked on the recently imposed 2006 audit requirements that reserves be posted for contingent tax liabilities (i.e., tax positions that could later not be sustained, and therefore had to be …
Apparent Authority And Healthcare In Illinois - Revisited, 27 N. Ill. U. L. Rev. 11 (2006), Marc Ginsberg, Patricia C. Nowak
Apparent Authority And Healthcare In Illinois - Revisited, 27 N. Ill. U. L. Rev. 11 (2006), Marc Ginsberg, Patricia C. Nowak
UIC Law Open Access Faculty Scholarship
No abstract provided.
Apparent Authority And Healthcare In Illinois, 22 N. Ill. U. L. Rev. 475 (2002), Marc Ginsberg
Apparent Authority And Healthcare In Illinois, 22 N. Ill. U. L. Rev. 475 (2002), Marc Ginsberg
UIC Law Open Access Faculty Scholarship
No abstract provided.