Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Law
Officers Under The Appointments Clause, John Plecnik
Officers Under The Appointments Clause, John Plecnik
Law Faculty Articles and Essays
Much ink has been spilled, and many keyboards worn, debating the definition of "Officers of the United States" under the Appointments Clause of Article II, Section 2, Clause 2 of the Constitution. The distinction between Officers and employees is constitutionally and practically significant, because the former must be appointed by the President, with or without the advice and consent of the Senate, Courts of Law, or Heads of Departments. In contrast, employees may be hired by anyone in any manner.
Appointments Clause controversies are triggered when a government official who was hired as an employee is accused of unconstitutionally wielding …
The Individual Mandate Tax Penalty, Jeffrey H. Kahn
The Individual Mandate Tax Penalty, Jeffrey H. Kahn
Scholarly Publications
In 2010, President Obama signed legislation that significantly altered the healthcare and health insurance markets in the United States. An integral part of that reform is the individual mandate, a provision that requires individuals to purchase and maintain healthcare insurance. Failure to maintain such coverage subjects an individual to a tax penalty. The Supreme Court upheld the constitutionality of that provision under Congress’s taxing power.
Despite the Supreme Court upholding the individual mandate, fundamental questions remain. This Article addresses the question of whether the use of a tax penalty to encourage taxpayers to do something that the government desires is …
Loving And Legitimacy: Irs Regulation Of Tax Return Preparation, Steve R. Johnson
Loving And Legitimacy: Irs Regulation Of Tax Return Preparation, Steve R. Johnson
Scholarly Publications
No abstract provided.