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Federal Tax Administration And The Small Taxpayer, L. Hart Wright
Federal Tax Administration And The Small Taxpayer, L. Hart Wright
University of Michigan Journal of Law Reform
The actual or supposed complexity of substantive federal tax law has generated two unresolved administrative by-products of peculiar importance in the case of small taxpayers. In each of these circumstances the Internal Revenue Service (and in one, the Congress) has tended to default on its programmatic responsibility to facilitate payment by small taxpayers of no less and no more than they owe under the tax law. For too long and to too large an extent, these taxpayers, although completely bewildered and devoid of self-confidence in the conduct of their tax affairs, have had to fend for themselves, both at return …
Substance And Procedure In The Construction Of The National Environmental Policy Act, Lloyd A. Fox
Substance And Procedure In The Construction Of The National Environmental Policy Act, Lloyd A. Fox
University of Michigan Journal of Law Reform
In 1969 Congress enacted the National Environmental Policy Act (NEPA or Act) in an effort to deal with the many environmental problems facing the United States. In the three years that the Act has been in force, a large number of suits has been filed by environmental organizations seeking to enforce the standards enunciated in NEPA. The courts hearing these cases generally agree that NEPA imposes only procedural duties on administrative agencies. This implies that the courts will merely determine whether the agency in question has complied with the procedural requirements contained in Section 102 of the Act. This further …