Law Commons^™

Using State Fraudulent Conveyance Law To Collect Federal Taxes, Steve R. Johnson

Scholarly Publications

The I.R.S. has an imposing armamentarium of means by which to collect unpaid taxes. They include the general tax lien, various special tax liens, administrative levy and sale, and judicial sale. There are many administrative and judicial protections for taxpayers and third parties against the overly zealous application of these and other devices. Nonetheless, the I.R.S.’s collection options are of imposing breadth and power, considerably exceeding collection options available to private creditors.

Confronted by these collection devices, those who owe taxes and are determined not to pay them sometimes resort to transferring their assets to others, typically family members, close …

Crime, Criminals And Competitive Crime Control, Wayne A. Logan

Scholarly Publications

Given the negative consequences of crime, it should come as no surprise that states will endeavor to make their dominions less hospitable to potential criminal actors. This predisposition, when played out on a national stage, would appear ripe for a dynamic in which states will seek to "out-tough" one another, leading to a spiral of detrimental competitiveness.

Creating A "Hydra In Government": Federal Recourse To State Law In Crime Fighting, Wayne A. Logan

Scholarly Publications

Traditionally, U.S.-state criminal justice relations have been conceived in two-dimensional terms, with concern primarily dedicated to U.S. usurpations of state authority. As this Article makes clear, however, U.S.-state relations are in significant measure also multi-dimensional and synergistic: rather than being solely engaged in a zero-sum power competition with states, the U.S. in actuality often defers to state laws and outcomes, despite the highly variegated normative positions they embody. As a consequence of this deference, the U.S. at once increases the scope, content and effect of its own criminal justice enterprise, and elevates (not reduces) the sovereign authority of states. The …

The Best Kept Secret In The Law: How To Get Paid To Live On A Tropical Island, Michael J. Keyser

Florida State University Journal of Transnational Law & Policy

No abstract provided.