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Full-Text Articles in Law
Delegating Tax, James R. Hines Jr., Kyle D. Logue
Delegating Tax, James R. Hines Jr., Kyle D. Logue
Michigan Law Review
Congress delegates extensive and growing lawmaking authority to federal administrative agencies in areas other than taxation, but tightly limits the scope of Internal Revenue Service (IRS) and Treasury regulatory discretion in the tax area, specifically not permitting these agencies to select or adjust tax rates. This Article questions why tax policy does and should differ from other policy areas in this respect, noting some of the potential policy benefits of delegation. Greater delegation of tax lawmaking authority would allow administrative agencies to apply their expertise to fiscal policy and afford timely adjustment to changing economic circumstances. Furthermore, delegation of the …
Tax Exceptionalism: Wanted Dead Or Alive, Gene Magidenko
Tax Exceptionalism: Wanted Dead Or Alive, Gene Magidenko
University of Michigan Journal of Law Reform Caveat
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation affecting the Internal Revenue Code? Did the IRS dramatically change regulations? If only it were that exciting. Instead, eight jurists sitting at One First Street in our nation’s capital transformed tax law in a less bloody, but no less profound, way. The thought must have gone through many a tax mind – is tax exceptionalism dead?
The "Solely Criminal Purpose" Defense To The Enforcement Of Irs Summonses, Darius J. Mehraban
The "Solely Criminal Purpose" Defense To The Enforcement Of Irs Summonses, Darius J. Mehraban
Michigan Law Review
Recent years have witnessed a gradual erosion of the practical distinctions between the civil and criminal investigations performed by federal administrative agencies. This trend arose naturally from a growing number of federal statutes and regulations that carry both civil and criminal penalties for their violation. Administrative agencies today wield investigative summons power almost as expansive as the grand jury subpoena power and can use that power to investigate without first deciding whether criminal or civil liability ultimately will be sought. The Internal Revenue Service (IRS) has participated to some extent in this intermingling of civil and criminal inquiry - with …
Taxpayer Rights In Noncustodial Irs Investigations After Beckwith V. United States, Curtis L. Christensen
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.
Tax Accrual Accounting For Contested Items (Without The Benefit Of I.R.C. Sections 452 And 462), Harrop A. Freeman
Tax Accrual Accounting For Contested Items (Without The Benefit Of I.R.C. Sections 452 And 462), Harrop A. Freeman
Michigan Law Review
A spate of cases in 1956-1957 has required us to examine again the tax handling of accrual accounting in an attempt to find some way through the judicial morass. This study is concerned primarily with proper income and expense accrual reporting in cases in which some form of controversy exists or may exist between the taxpayer and another party concerning the item to be accrued.