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Articles 1 - 3 of 3
Full-Text Articles in Tax Law
The Role Tax Preparers Play In Taxpayer Compliance - An Empirical Investigation With Policy Implications, Sagit Leviner Dr.
The Role Tax Preparers Play In Taxpayer Compliance - An Empirical Investigation With Policy Implications, Sagit Leviner Dr.
Sagit Leviner Dr.
In January 2010, the IRS published its Return Preparer Review Final Report, recommending extensive increases in oversight of the tax return preparer industry. The IRS suggests achieving these increases in oversight through numerous measures, including preparer registration, competency testing, continuing professional education, ethical standards, and enforcement. Effective August, 2011, new paid preparer regulation requires all tax return preparers who offer their services for a fee to register and obtain a unique Preparer Tax Identification Number (PTIN) that must be used to sign all returns they prepare. Given that additional preparer regulation is expected to come into effect within the next …
In Third Parties We Trust? The Growing Antitrust Impact Of Third-Party Green Building Certification Systems For State And Local Governments, Darren Prum, Robert Aalberts, Stephen Del Percio
In Third Parties We Trust? The Growing Antitrust Impact Of Third-Party Green Building Certification Systems For State And Local Governments, Darren Prum, Robert Aalberts, Stephen Del Percio
Darren A. Prum
According to the American Institute of Architects, there has been a 50 percent increase in the number of municipalities with a green building program in place since 2007. And 24 of the country's 25 largest metropolitan areas are built around a city with green building legislation on its books. Reducing buildings' environmental impact is a noble - and critical - goal. But governments' reliance on private, third-party standard-setting organizations - and the rating systems that they promulgate - as the basis for that legislation may be legally problematic.
This Article reviews one of those potentially problematic bases: antitrust. In order …
Agency-Specific Precedents, Robert L. Glicksman, Richard E. Levy
Agency-Specific Precedents, Robert L. Glicksman, Richard E. Levy
Robert L. Glicksman
As a field of legal study and practice, administrative law rests on the premise that legal principles concerning agency structure, administrative process, and judicial review cut across multiple agencies. In practice, however, judicial precedents addressing the application of administrative law doctrines to a given agency tend to rely most heavily on other cases involving the same agency, and use verbal formulations or doctrinal approaches reflected in those cases. Over time, the doctrine often begins to develop its own unique characteristics when applied to that particular agency. These “agency-specific precedents” deviate from the conventional understanding of the relevant principles as a …