Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Patient Protection and Affordable Care Act (3)
- ACA (2)
- Obamacare (2)
- PPACA (2)
- 634 F. Supp.2d 897 (1)
-
- AIA (1)
- APA (1)
- Ad valorem (1)
- Administrative Procedures Act (1)
- Anti-Injunction Act (1)
- Arbitrary and capricious (1)
- Article I Section 8 (1)
- Assessed value (1)
- Baxter v. United States (1)
- Bushco (1)
- CDP (1)
- Chenery (1)
- Class action (1)
- Collection due process (1)
- Combs (1)
- Content-neutral (1)
- Declaratory Judgment Act (1)
- Effective representation (1)
- Equal protection (1)
- Evidence (1)
- Evolving interest (1)
- Fairness (1)
- First Amendment (1)
- Florida (1)
- Individual mandate (1)
- Publication Type
Articles 1 - 11 of 11
Full-Text Articles in Tax Law
Reasoned Explanation And Irs Adjudication, Steve R. Johnson
Reasoned Explanation And Irs Adjudication, Steve R. Johnson
Scholarly Publications
Under the Administrative Procedure Act (APA), an administrative action can be invalidated as arbitrary and capricious if the agency fails to sufficiently explain the reasons for its choices. This principle applies to agency adjudication as well as to agency rulemaking. How does this principle apply to IRS adjudications? Examining five paradigms of IRS decisionmaking, this Article first establishes that the IRS does engage in APA–style adjudication. The Article then examines tax-specific explanation requirements and asks whether a more robust explanation duty patterned on the APA should be imposed on IRS determinations. Based on a variety of legal and prudential considerations, …
It's Not A Tax (Statutorily), But It Is A Tax (Constitutionally), Steve R. Johnson
It's Not A Tax (Statutorily), But It Is A Tax (Constitutionally), Steve R. Johnson
Scholarly Publications
No abstract provided.
Obamacare And The 'What Is A Tax?' Issue – Part Ii, Steve R. Johnson
Obamacare And The 'What Is A Tax?' Issue – Part Ii, Steve R. Johnson
Scholarly Publications
We are engaged in a two-part exploration. The previous installment of our column reviewed the perennial question of whether a given state or local exaction should be classified as a tax or something else. It rehearsed the contexts in which the issue has arisen in state and local tax controversies, the practical stakes involved in those controversies, and the criteria courts have developed to distinguish between truces and other types of governmental levies.
The previous installment also said that a new source of guidance as to the “what constitutes a tax?” question is developing: litigation over the individual mandate and …
Obamacare And The 'What Is A Tax?' Issue – Part I, Steve R. Johnson
Obamacare And The 'What Is A Tax?' Issue – Part I, Steve R. Johnson
Scholarly Publications
One of the hardiest perennials in the garden of state and local tax issues is the question whether particular revenue measures should be classified as taxes or some other type of exaction. The issue has been dispositive in numerous state and local tax cases and, befitting that significance, has been the topic of many reports in this journal.
Given the frequency of the decisions and commentary, authorities cited on the issue constantly evolve. State courts, omnivorous in their search for precedents and rationales, often cite federal cases. Recognizing this, a recent article in State Tax Notes examined decisions of the …
The Anti-Injunction Act And The Individual Mandate, Steve R. Johnson
The Anti-Injunction Act And The Individual Mandate, Steve R. Johnson
Scholarly Publications
The Supreme Court will soon consider challenges to constitutionality of the so-called individual mandate portion of the Patient Protection and Affordable Care Act of 2010 (PPACA). It is important for the nation that the Court render a decision on the merits. This could be derailed, however, were the Court to dispose of the case by holding that the Anti-Injunction Act (AIA) and the Declaratory Judgment Act (DJA) preclude pre-enforcement review. Disposition on those grounds would subject the federal government, states, businesses, and individuals to years of additional uncertainty, inconvenience, and expense.
Fortunately, that threat to resolution on the merits can …
Taxes, Free Expression, And Adult Entertainment, Steve R. Johnson
Taxes, Free Expression, And Adult Entertainment, Steve R. Johnson
Scholarly Publications
The interaction of morality and money produces interesting results. One manifestation is legislation in some states and proposals in others to impose higher taxes on “gentlemen’s show lounges” (OK, I mean strip clubs) and other venues of adult entertainment.
In 2010 and 2011 two state supreme courts passed on the legality of different forms of those taxes, upholding them against challenges that they infringed on free speech/free expression rights protected by the First Amendment of the U.S. Constitution. This installment of the column considers those two decisions: the February 2010 Utah decision in Bushco v. Utah State Tax Commi …
An Irs Duty Of Consistency: The Failure Of Common Law Making And A Proposed Statutory Solution, Steve R. Johnson
An Irs Duty Of Consistency: The Failure Of Common Law Making And A Proposed Statutory Solution, Steve R. Johnson
Scholarly Publications
The IRS should endeavor to treat similarly-situated taxpayers similarly, but does this aspiration rise to the level of a judicially enforceable duty? If the IRS takes a position on Taxpayer B that is correct under the law but is inconsistent with a position the IRS took on similarly-situated Taxpayer A, should the IRS’s position on Taxpayer B fail simply because of the inconsistency? These questions implicate important themes, such as fairness, the rule of law, separation of powers, administrative exigencies, the role of common law making in a highly positivistic system, and the sustainability of legal regimes.
A constitutional standard …
The Sixth Amendment And Expert Witnesses In Criminal Tax Cases, Steve R. Johnson
The Sixth Amendment And Expert Witnesses In Criminal Tax Cases, Steve R. Johnson
Scholarly Publications
Recently, in the Baxter case, a federal district court vacated the sentence imposed as a result of a guilty plea in a criminal tax case. The court held that the failure of defense counsel to retain the services of an expert in tax crimes sentencing violated the defendant’s Sixth Amendment right to effective representation.
This installment of the Tax Crimes column explores Baxter. Part A briefly notes the civil and criminal tax contexts in which tax experts are used. Part B describes Baxter and its holding. Part C asks whether defense counsel in criminal tax cases should always retain a …
The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson
The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson
Scholarly Publications
No abstract provided.
The Irs As Super Creditor, Steve R. Johnson
The Irs As Super Creditor, Steve R. Johnson
Scholarly Publications
The IRS is a super creditor in the sense that its efforts to collect tax debts are free of restrictions imposed by state law on other creditors. This principle is no novelty. Several recent developments, though, have involved interesting applications of it. Part I of this article explains the principle. Part II examines recent applications of it.
Spooner V. Askew, 345 So. 2d 1055 (Fla. 1976), Charles A. Johnson
Spooner V. Askew, 345 So. 2d 1055 (Fla. 1976), Charles A. Johnson
Florida State University Law Review
Ad Valorem Taxation- RATIFICATION OF FLORIDA'S AD VALOREM TAX STRUCTURE: REJECTION OF AN EQUAL PROTECTION CHALLENGE.