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The 2013 Irs Crisis: Where Do We Go From Here?, Donald B. Tobin
The 2013 Irs Crisis: Where Do We Go From Here?, Donald B. Tobin
Faculty Scholarship
This article argues that the IRS’s new proposed regulation on candidate-related political activities is a good first step. It creates a bright-line standard that is easy to apply and will reduce concerns that the IRS is manipulating the enforcement process for political gain. The regulation addresses serious concerns that some independent groups are circumventing disclosure laws in the code. These groups are improperly arguing that they qualify as social welfare organizations when in fact they are political organizations subject to disclosure under section 527. A better solution would be for Congress to pass broad-based campaign disclosure laws that would apply …
Is Congress Politicizing The Irs And Its Enforcement Process?, Donald B. Tobin
Is Congress Politicizing The Irs And Its Enforcement Process?, Donald B. Tobin
Faculty Scholarship
No abstract provided.