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Full-Text Articles in Law

The Irs Under Siege, Tanina Rostain, Milton C. Regan Jan 2014

The Irs Under Siege, Tanina Rostain, Milton C. Regan

Georgetown Law Faculty Publications and Other Works

This is Chapter 1 of Confidence Games (MIT, 2014).

Confidence Games provides an account of the wave of tax shelters that occurred at the turn of the twenty-first century. During this period, some of America’s most prominent law and accounting firms created and marketed products that enabled the very rich—including newly minted dot-com millionaires—to avoid paying their share of taxes by claiming benefits not recognized by law. These abusive tax shelters bore names like BOSS, BLIPS, and COBRA and were developed by such prestigious firms as KPMG, Ernst & Young, BDO Seidman, the now defunct Jenkens & Gilchrist and Brown …


Process, Practice, And Principle: Teaching National Security Law And The Knowledge That Matters Most, James E. Baker Jan 2014

Process, Practice, And Principle: Teaching National Security Law And The Knowledge That Matters Most, James E. Baker

Georgetown Law Faculty Publications and Other Works

The meaningful application of national security law requires a commitment to substantive knowledge, good process, and a capacity to cope (and indeed thrive) under the prevailing conditions of practice. This paper describes how and why to teach these three essential elements of national security law from an academic and practitioner perspective.

The paper starts with substantive law, placing emphasis not just on the breadth of knowledge and interpretive skills required, but also on the importance of depth, perspective, theory, purpose, history, and legal values in teaching the law. Next, the paper describes the importance of timely, meaningful, and contextual process, …


Tax Advisors And Conflicted Citizens, Milton C. Regan Jan 2014

Tax Advisors And Conflicted Citizens, Milton C. Regan

Georgetown Law Faculty Publications and Other Works

Thousands of lawyers are involved every day in advising clients outside of litigation. These lawyers counsel clients on how they can benefit from or avoid violating statutes, regulations, and other sources of law. How should we think about the obligations of the lawyer in this setting? This article argues that we should eschew a single prescriptive model of the advisor in favor of a pluralistic conception that bases responsibilities on the salient factors of the context in which the advisor operates.

The model of the advocate that suggests that the lawyer take a relatively aggressive approach to interpreting the legal …