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Full-Text Articles in Law
The Excludability Of Employment Discrimination Awards Under Code Section 104(A)(2) After Burke V. United States And Commissioner V. Schleier, Leandra Lederman
The Excludability Of Employment Discrimination Awards Under Code Section 104(A)(2) After Burke V. United States And Commissioner V. Schleier, Leandra Lederman
Articles by Maurer Faculty
No abstract provided.
"Civil"Lzing Tax Procedure: Applying General Federal Learning To Statutory Notices Of Deficiency, Leandra Lederman
"Civil"Lzing Tax Procedure: Applying General Federal Learning To Statutory Notices Of Deficiency, Leandra Lederman
Articles by Maurer Faculty
Tax procedure has been rather isolated from the main currents of civil procedure. Using the statutory notice of deficiency as an exemplar, the article explores how viewing tax procedure issues from the perspective of general civil litigation can facilitate procedural regularity and foster fairness to United States Tax Court contestants. The statutory notice is the document by which the IRS forewarns a taxpayer of impending assessment of tax greater than the amount reported on the taxpayer's return. The article identifies three functions of the notice and their general civil litigation analogues. First, like legal process, it provides the taxpayer with …