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The Dangers Of Symbolic Legislation: Perceptions And Realities Of The New Burden-Of-Proof Rules, Steve R. Johnson
The Dangers Of Symbolic Legislation: Perceptions And Realities Of The New Burden-Of-Proof Rules, Steve R. Johnson
Articles by Maurer Faculty
One provision of the 1998 IRS Restructuring and Reform Act is new I.R.C. sec. 7491. That section purports to alter the long established rule that the burden of proof in civil tax litigation generally is on the taxpayer. It was enacted with considerable fanfare as a taxpayer-protection measure. However, to minimize the serious effects that a genuine and general burden reversal would occasion, sec. 7491 contains many exceptions and limitations. I argue that these conditions largely swallow the rule, such that the burden of proof will shift in very few actual cases. But ineffective does not mean innocuous. Section 7491 …
Learning From Nepa: Some Guidelines For Responsible Federal Risk Legislation, John S. Applegate, Celia Campbell-Mohn
Learning From Nepa: Some Guidelines For Responsible Federal Risk Legislation, John S. Applegate, Celia Campbell-Mohn
Articles by Maurer Faculty
The past three or more Congresses have seen substantial efforts to enact "risk reform" legislation that would require environmental, health, and safety regulations to be adopted following the performance of risk assessments modeled on quantitative risk assessment methods for carcinogens. While such a requirement has potentially beneficial effects on the quality of the resulting rules, there is also a substantial potential for mischief by reorienting substantive environmental, health, and safety regulation, and by introducing substantial new costs and delays into the regulatory process. This article, which is derived from a report by the authors to support an American Bar Association …