Law Commons^™

Tax Practice In A Circular Revolution: A Review Of Pli's Circular 230 Deskbook, Bridget J. Crawford

All Faculty Scholarship

This short review essay evaluates the Practicing Law Institute's Circular 230 Deskbook by Jonathan G. Blattmachr, Mitchell M. Gans and Damien Rios. For attorneys, accountants and others who "practice" before the IRS, the Circular 230 Deskbook is a masterful analysis and an important guide to the Internal Revenue Service's labyrinthine rules and regulations governing tax penalties, reportable transactions and the conduct of tax practitioners. Most tax attorneys and accountants have reacted to the recent changes to Circular 230 by appending banner notices to all written communications. Without fully understanding the underlying rules, however, a practitioner cannot be sure that a …

For Such A Time As This, John W. Reed

Other Publications

This essay is based on a talk at the annual meeting of the International Society of Barristers at Scottsdale, Arizona on March 17, 2006.

Bankruptcy Ethics Issues For Solos And Small Firms, Nancy B. Rapoport

Scholarly Works

This chapter, in Corinne Cooper & Catherine E. Vance's book Attorney Liability in Bankruptcy, walks the reader through some of the traditional ethics issues triggered by representing consumers and small businesses. It also addresses some of the ethics issues that the recent Bankruptcy Amendments (BAPCPA) have created.

Standing In Babylon, Looking Toward Zion, Kate Kruse

Faculty Scholarship

The UNLV Conference on Representing Children in Families convened an impressive group of academics, policymakers, practitioners, and participants in the child welfare and juvenile justice systems to consider how to move beyond recommendations made ten years earlier about how lawyers for children should approach their work. This essay examines the interrelationship between idealism and realism in the definition of lawyers’ roles as representatives of children and the importance of idealized visions to the process of reforming dysfunctional systems, using examples of child welfare and juvenile justice system reform.

Do Attorneys Do Their Clients Justice? An Empirical Study Of Lawyers' Effects On Tax Court Litigation Outcomes, Leandra Lederman, Warren B. Hrung

Articles by Maurer Faculty

Do attorneys really add value or can unrepresented parties achieve equivalent results? This fundamental question ordinarily is difficult to answer empirically. An equally important question both for attorneys and the justice system is whether attorneys prolong disputes or instead facilitate expeditious resolution of cases.

Fortunately, there is a federal court that provides an excellent laboratory in which to test and answer these questions. In the United States Tax Court (Tax Court), where most federal tax cases are litigated, the government always is represented by Internal Revenue Service attorneys but a large portion of the taxpayer litigants proceed pro se. In …

Standing In Babylon, Looking Toward Zion, Katherine R. Kruse

Scholarly Works

This article defends the triumph of vision at the 2006 UNLV Conference on Representing Children in Families by examining the interrelationship between idealism and realism in the definition of lawyers' roles and the importance of idealized visions to the process of reforming dysfunctional systems. This article suggests that the vision of lawyering for children sketched in the UNLV Recommendations--though based in idealism--is both deeply realistic and ultimately practical. This article thus affirms the choice of the group of idealists who stood together for a few days in modern-day Babylon to keep their eyes trained on the vision of Zion as …

Abuse Prevention 2005, James J. White

Articles

Today I do not debate the empirical question (what is the cause of the increase in bankruptcy filings?) nor do I address the buried moral question (who deserves the protection of bankruptcy law?). Rather, I speculate about the consequences of 2005 amendments to the Bankruptcy Code and about the reasons it will achieve or fail to achieve the goals of its sponsors. Along the way I hope to learn something about how law changes, or fails to change behavior.

They're Playing A Tango, John W. Reed

Other Publications

This essay is based on a talk delivered by Professor Reed at the State Bar of Michigan's Annual Meeting on September 22, 2005, which was published in Michigan B. J. 84, no. 11 (2005): 16-8.

Working In The Best Interest Of Children: Facilitating The Collaboration Of Lawyers And Social Workers In Abuse And Neglect Cases, Mary Kay Kisthardt

Faculty Works

Working in the best interest of children in abuse and neglect cases is a daunting task for both lawyers and social workers. The legal system is inadequate to meet the myriad needs of children and families in crisis. Yet only under the authority of the legal system can social work and other mental health professions intervene in families on behalf of children. The juvenile court system has been buffeted historically by the competing values and methods of social work and law. The institution and its rules are still evolving today. This dynamic environment means that even if competition for "ownership" …