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After Drye: The Likely Attachment Of The Federal Tax Lien To Tenancy-By-The-Entireties, Steve R. Johnson
After Drye: The Likely Attachment Of The Federal Tax Lien To Tenancy-By-The-Entireties, Steve R. Johnson
Scholarly Publications
On December 7, 1999, the United States Supreme Court unanimously decided Drye v. United States, a case likely to be a landmark in federal tax lien law. Drye clarified what had been muddied by previous Supreme Court and lower court decisions: the proper relation between state law and federal law in tax lien attachment cases. That clarification will permit-indeed, compel-greater analytical precision as future courts address tax lien cases. This Article discusses one such line of cases.
It has long been the rule that the federal tax lien does not attach to tenancy-by-the entireties interests when (1) only one of …
A Residual Damages Right Against The Irs: A Cure Worse Than The Disease, Steve R. Johnson
A Residual Damages Right Against The Irs: A Cure Worse Than The Disease, Steve R. Johnson
Scholarly Publications
Tax scholarship commonly has emphasized the substantive rules of tax liability, according less than due attention to tax procedure. Recently, however, this imbalance has been partly redressed as a result of the taxpayer rights movement. The major legislative products of the movement have been the Taxpayer Bill of Rights (TBORl) in 1988, the Taxpayer Bill of Rights 2 (TBOR2) in 1996,and the Taxpayer Bill of Rights (TBOR3) in 1998. Congress currently is considering a fourth installment in the series. These measures – especially TBOR3 – have provoked considerable useful commentary from both practitioners and academics.
Nonetheless, much work remains to …
Unfinished Business On The Taxpayer Rights Agenda: Achieving Fairness In Transferee Liability Cases, Steve R. Johnson
Unfinished Business On The Taxpayer Rights Agenda: Achieving Fairness In Transferee Liability Cases, Steve R. Johnson
Scholarly Publications
The taxpayer rights movement has been a driving force of tax legislation and administration for over a decade. It has produced the Taxpayer Bill of Rights (TBOR) in 1988, the Taxpayer Bill of Rights 2 (TBOR2) in 1996, the Taxpayer Bill of Rights 3 (TBOR3) in 1998, lesser statutory initiatives, and an array of important administrative changes by the Service. While the future of the movement can be debated, it is clear that, for now, it remains a force to be reckoned with in tax policy.
This article advances a proposal to extend and complete one thrust of the taxpayer …