Law Commons^™

Skating Past Liability Under The Tcpa: Robocalls And Unsolicited Texts And E-Mails, Julissa R. Rachor

Seattle University Law Review

This Note argues that the applicability of Telephone Consumer Protection Act's (TCPA) autodialer provision should be interpreted broadly to include calls made on many types of dialing equipment.

Part I of this Note offers a brief history of the TCPA and autodialers. Part II examines the FCC’s Orders that interpret the TCPA’s autodialer provision, and Part III assesses the varying interpretations of the provision by the circuit courts. Part IV reviews the general facts and procedural history of Duguid, and the Court’s interpretation of the autodialers provision. Last, Part V examines current efforts offered by Congress and potential next …

De Novo: Reviewing Tax Court Redressability Incongruities In Innocent Spouse Relief Sections 66© And 6015(F), Jason Harn

Seattle University Law Review

Part One of this Note details the historical background of joint and several liability in federal income taxation. Part Two introduces, compares, and contrasts the two statutory provisions Congress has enacted to relieve “innocent spouses” from joint and several liability. Part Three discusses the incongruent standards of review applied by the Tax Court to these—§§ 66 and 6015—two substantially similar relief provisions. Finally, Part Four suggests remedies to alleviate this incongruity.