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Full-Text Articles in Tax Law
Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris
Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris
Faculty Scholarship
The more one reads about our economy, the more one is baffled and alarmed. Permanent solutions to economic problems are elusive. Treating one financial malaise often aggravates another sector of the economy, necessitating a delicate balancing of conflicting interests. Furthermore, the problems are complicated by the constant influence of foreign forces. Nevertheless, most economists agree that any solution will require enormous funding. Unfortunately, the public has little, if any, confidence in our tax system. Indeed, some tax laws and proposals have been referred to as "obscene" and a "disgrace to the human race." Few quarrel with the aptness of such …
Institutional Posture: A Measure For Good Faith In An Irs Summons Enforcement Proceeding, Monice Rosenbaum
Institutional Posture: A Measure For Good Faith In An Irs Summons Enforcement Proceeding, Monice Rosenbaum
Fordham Urban Law Journal
The Internal Revenue Service may use its powers under section 7602 of the Internal Revenue Code to issue administrative summonses to taxpayers and third parties to verify the content of a filed tax return or to prepare a return where none has been filed. Frequent disputes arise between the IRS and taxpayers who claim that its agents have overstepped their section 7602 power. The Supreme Court attempted to clarify the issues surrounding these disputes in United States v. LaSalle National Bank. The Court formulated a two prong test and created an "institutional posture" standard to measure the IRS's good faith. …