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Tax Law

Washington and Lee University School of Law

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Internal Revenue Service

Articles 1 - 4 of 4

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Tax Enforcement At The Intersection Of Social Welfare And Vulnerable Populations, Michelle Lyon Drumbl Jan 2024

Tax Enforcement At The Intersection Of Social Welfare And Vulnerable Populations, Michelle Lyon Drumbl

Scholarly Articles

This Essay engages with Professor Bernadette Atuahene’s theory of stategraft in the context of tax administration and the role that the Internal Revenue Service (IRS) plays in implementing certain social welfare benefits, including the Earned Income Tax Credit (EITC). Specifically, it considers whether the IRS’s denials of the EITC to those who might otherwise be eligible and entitled to it constitutes a wrongful taking by the state or a violation of basic human rights. While this Essay concludes that denials of the EITC generally do not fit within Atuahene’s definition of stategraft, it highlights two particularly problematic concerns with modern …


United States V. Rylander, Lewis F. Powell Jr. Oct 1982

United States V. Rylander, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


Fisher V. United States, Lewis F. Powell Jr. Oct 1975

Fisher V. United States, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


Couch V. United States, Lewis F. Powell, Jr. Oct 1971

Couch V. United States, Lewis F. Powell, Jr.

Supreme Court Case Files

No abstract provided.