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Full-Text Articles in Tax Law
Internal Revenue Service Acknowledges Involvement In Jenkins Related Judicial Martial Law Activities, David Randall Jenkins
Internal Revenue Service Acknowledges Involvement In Jenkins Related Judicial Martial Law Activities, David Randall Jenkins
David Randall Jenkins
Jenkins applied to the Internal Revenue Service as the responsible party for his firm, Algorithm LLC, to become an IRS authorized e-‐‑file provider. Prior to its e-‐‑file provider application response, the agency had approved Algorithm LLC (RDAWB) as a continuing education provider based on Jenkins’ academic credentials. On May 22, 2015, however, the Internal Revenue Service responded to the Algorithm LLC e-‐‑file provider application by rejecting it. The basis for the rejection was the Federal Bureau of Investigation report on Jenkins’ criminal background.On June 3, 2015, Jenkins filed a timely appeal of the IRS May 22, 2015 rejection of the …
The Normative Underpinnings Of Taxation, Sagit Leviner Dr.
The Normative Underpinnings Of Taxation, Sagit Leviner Dr.
Sagit Leviner Dr.
Questions about the appropriate rules and mechanisms of taxation are, first and foremost, questions concerning the nature of society. What can be taxed, what cannot, for what purpose, when, and how, are all matters that go to the heart of society and, in particular, concern society’s underlying beliefs and values vis-à-vis the meaning and attainment of justice. This Article explores the role of normative values and theory in tax policymaking. It suggests that a candid elaboration of normative perspectives, and how they shed light on taxation, could lead to a better understanding of society as well as a better tax …
Dispelling The Fog About Direct Taxation, James Campbell
Dispelling The Fog About Direct Taxation, James Campbell
James Campbell
A full interpretation of capitation taxes in their historical context is here used as the key to a fresh understanding of the nature and practice of apportioned direct taxation under the Constitution. Contrary to common misconceptions, it appears that none of the key elements of the Federal powers of direct taxation – capitations, other direct taxes, and apportionment – are of uncertain meaning, or no longer of any relevance because of the abolition of slavery. Evidence for these conclusions is drawn from historical studies of taxation, records of the Constitutional Convention, Federal and state tax statutes of the period, contemporaneous …