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Full-Text Articles in Law
Beyond Polemics: Poverty, Taxes, And Noncompliance, Michelle Lyon Drumbl
Beyond Polemics: Poverty, Taxes, And Noncompliance, Michelle Lyon Drumbl
Scholarly Articles
The earned income tax credit (EITC) is perhaps the most significant refundable credit in the U.S. tax system. Designed as an anti-poverty program, it is a social benefit administered by the Internal Revenue Service (IRS). Studies show it has a positive impact upon the children whose families receive it. Despite its many positives, however, the EITC is a program that for years has been plagued by taxpayer noncompliance. Though it is believed that the majority of EITC noncompliance may be unintentional, public reports of misconduct and fraud hurt the program’s image and fuel political rhetoric.
This article unpacks the rhetoric. …
When Helpers Hurt: Protecting Taxpayers From Preparers, Michelle Lyon Drumbl
When Helpers Hurt: Protecting Taxpayers From Preparers, Michelle Lyon Drumbl
Scholarly Articles
In this article, Drumbl explores return preparer regulation as a policy matter and questions what would be gained by applying Circular 230 to return preparers.
Five-Star Exclusion: Modern Silicon Valley Companies Are Pushing The Limits Of Section 119 By Providing Tax-Free Meals To Employees , Austin L. Lomax
Five-Star Exclusion: Modern Silicon Valley Companies Are Pushing The Limits Of Section 119 By Providing Tax-Free Meals To Employees , Austin L. Lomax
Washington and Lee Law Review
No abstract provided.
Is It Time To Revoke The Tax-Exempt Status Of Rural Electric Cooperatives?, W. G. Beecher
Is It Time To Revoke The Tax-Exempt Status Of Rural Electric Cooperatives?, W. G. Beecher
Washington and Lee Journal of Energy, Climate, and the Environment
Rural electric cooperatives (RECs) were created with government assistance in the mid-1930s as part of a campaign to bring electricity to rural areas in an effort to improve economic output and quality of living. By the early 1950s, the entirety of America had access to electricity, fulfilling the federal government’s mission. Today, these cooperatives strongly resemble their for-profit counterparts, but remain tax-exempt under § 501(c)(12) of the Internal Revenue Code. This note will argue that, in light of the changes that RECs have undergone and the environment in which they now operate, their tax-exempt status is no longer warranted and …
Bryan V. Itasca County, Minnesota, Lewis F. Powell Jr.
Bryan V. Itasca County, Minnesota, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.