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Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney Dec 2023

Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney

Testimony

In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.


Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney May 2022

Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney

Testimony

Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the …


Ensuring An Exemplary Judiciary Workplace: An Alternative To A Mandatory Reporting Requirement For Judges, Arthur D. Hellman Oct 2018

Ensuring An Exemplary Judiciary Workplace: An Alternative To A Mandatory Reporting Requirement For Judges, Arthur D. Hellman

Testimony

In December 2017, the Director of the Administrative Office of the United States Courts, responding to a request from Chief Justice Roberts, formed a Working Group to recommend measures “to ensure an exemplary workplace for every judge and every court employee.” The Working Group issued its report in June 2018. On October 30, 2018, two committees of the Judicial Conference of the United States, the administrative policy-making body of the federal judiciary, held a hearing on proposed amendments to the Rules for Judicial-Conduct and Judicial-Disability Proceedings and the Code of Conduct for United States Judges. Both sets of proposed amendments …


Comments On Proposed Amendments To The Rules For Judicial-Conduct And Judicial-Disability Proceedings, Arthur D. Hellman Oct 2018

Comments On Proposed Amendments To The Rules For Judicial-Conduct And Judicial-Disability Proceedings, Arthur D. Hellman

Testimony

In late 2017, prominent Ninth Circuit Judge Alex Kozinski was accused of engaging in sexual harassment and other misconduct over a long period during his tenure as a judge. Judge Kozinski resigned, but the controversy continued. The Director of the Administrative Office of the United States Courts, responding to a request from Chief Justice Roberts, formed a Working Group to recommend measures “to ensure an exemplary workplace for every judge and every court employee.” The Working Group issued its report in June 2018.

In September 2018, the Committee on Judicial Conduct and Disability (Conduct Committee) of the Judicial Conference of …


Written Testimony Of Gerald S. Dickinson For The U.S. Senate Hearing On Fencing Along The Southwest Border (Senate Committee On Homeland Security And Governmental Affairs), Gerald S. Dickinson Apr 2017

Written Testimony Of Gerald S. Dickinson For The U.S. Senate Hearing On Fencing Along The Southwest Border (Senate Committee On Homeland Security And Governmental Affairs), Gerald S. Dickinson

Testimony

It is with great pleasure that I submit this written testimony at the request of the Office of the Ranking Member, Senator McCaskill. I am pleased that the Homeland Security and Governmental Affairs Committee is devoting its April 4, 2017 hearing to an examination of efforts to secure the southwest border through the construction of a wall. Further, as a law professor who writes and teaches in the areas of constitutional property and land use, I take great interest in the committee's focus on the legal authorities related to the wall construction along the U.S.-Mexico border.


Statement On 'Bringing Justice Closer To The People: Examining Ideas For Restructuring The Ninth Circuit', Arthur D. Hellman Mar 2017

Statement On 'Bringing Justice Closer To The People: Examining Ideas For Restructuring The Ninth Circuit', Arthur D. Hellman

Testimony

Congress is once again considering legislation to divide the largest of the federal judicial circuits, the Ninth. On March 16, 2017, a subcommittee of the House Judiciary Committee held a hearing on “Bringing Justice Closer to the People: Examining Ideas for Restructuring the Ninth Circuit.” This statement was submitted for the record of the hearing.

The statement addresses three questions. First, what considerations should Congress take into account in determining whether to restructure the Ninth Circuit? Second, if restructuring is desirable, how should the legislation be drafted? Third, how do pending House bills measure up?

The burden is on those …


A First Look At The Proposed 'Fraudulent Joinder Prevention Act Of 2015', Arthur D. Hellman Sep 2015

A First Look At The Proposed 'Fraudulent Joinder Prevention Act Of 2015', Arthur D. Hellman

Testimony

Almost half a century ago, the American Law Institute observed, “The most marked abuse has been joinder of a party of the same citizenship as plaintiff in order to defeat removal on the basis of diversity jurisdiction. Such tactics have led to much litigation, largely futile, on the question of fraudulent joinder.” Over the last half century, the volume of litigation on this question has only increased. In response, Congress is now actively considering legislation to address the problem of fraudulent joinder.

The bill is H.R. 3624, the “Fraudulent Joinder Prevention Act of 2015” (FJPA). The FJPA seeks to prevent …


Proposed Amendments To The Federal Judicial Misconduct Rules: Comments And Suggestions, Arthur D. Hellman Oct 2014

Proposed Amendments To The Federal Judicial Misconduct Rules: Comments And Suggestions, Arthur D. Hellman

Testimony

In 2008, the Judicial Conference of the United States – the administrative policy-making body of the federal judiciary – approved a revised set of rules for handling complaints of misconduct or disability on the part of federal judges. Moving away from the decentralizing approach of the pre-2008 Illustrative Rules, the new rules were made binding on all of the federal judicial circuits.

On September 2, 2014, the Conference’s Committee on Judicial Conduct and Disability (Conduct Committee) issued a set of draft amendments to the Rules. The announcement invited comments on the proposed amendments. This statement was submitted in response to …


Impeaching A Federal Judge: Some Lessons From History, Arthur D. Hellman Jun 2009

Impeaching A Federal Judge: Some Lessons From History, Arthur D. Hellman

Testimony

In August 2014, Federal District Judge Mark Fuller was arrested on a charge of misdemeanor battery after his wife called 911 from an Atlanta hotel room and told the operator, “He’s beating on me.” Judge Fuller has agreed to enter a pre-trial diversion program; if he completes the program, the criminal case against him will be dismissed. But Judge Fuller may face other consequences. The Acting Chief Judge of the Eleventh Circuit has initiated proceedings under the federal judicial misconduct statute. And some members of Congress and editorial writers have said that if Judge Fuller does not resign from the …