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2006

State and Local Government Law

Scholarly Publications

Articles 1 - 3 of 3

Full-Text Articles in Law

Using State Fraudulent Conveyance Law To Collect Federal Taxes, Steve R. Johnson Jun 2006

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 ...


Crime, Criminals And Competitive Crime Control, Wayne A. Logan Jun 2006

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 Feb 2006

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 ...