Law Commons^™

Taxpayer Rights In Noncustodial Irs Investigations After Beckwith V. United States, Curtis L. Christensen

University of Michigan Journal of Law Reform

The recent Supreme Court decision in Beckwith v. United States, holding that Miranda does not extend to noncustodial tax investigations, has important implications with respect to the News Release doctrine and the involuntary consent grounds considered in motions to suppress evidence. This article will examine Beckwith and its potential significance with respect to these other doctrines, discussing the factors which the IRS and the courts should consider in order to assure fair treatment of taxpayers during investigations.

National League Of Cities V. Usery: Its Implications For The Equal Pay Act And The Age Discrimination In Employment Act, Ellen B. Spellman

University of Michigan Journal of Law Reform

In National League of Cities v. Usery, the Supreme Court invalidated the application of the FLSA minimum wage and maximum hours provisions to certain essential state government activities as an unconstitutional intrusion on state sovereignty. This article will explore the implications of that decision with respect to the application of the EPA and the ADEA to state and local governments.

Part I contains a brief discussion of the Fair Labor Standards Act and Amendments. Part II discusses National League with reference to traditional commerce clause interpretation. Part III analyzes the difficulties of applying the decision, particularly the problem of …