Law Commons^™

On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams

Villanova Environmental Law Journal

No abstract provided.

The Strange And Curious Tax Treatment Of Investment Expenses, Jay A. Soled, Mallory A. Morris

Villanova Law Review

No abstract provided.

Workplace Transformation And Its Tax Compliance Implications, Jay A. Soled

Villanova Law Review

No abstract provided.

Puff, Puff, Tax: Internal Revenue Code Section 280e Penalizes State-Sanctioned Marijuana Companies And Undermines The Ability-To-Pay Principle, Joseph E. Thomas

Villanova Law Review

No abstract provided.

Social Justice And The Low-Income Taxpayer, W. Edward Afield

Villanova Law Review

No abstract provided.

Pandora's Box Enters The Batter's Box: How The Tax Cuts And Jobs Act's Unintended Consequence Places Mlb, And All North American Leagues, In Tax Chaos, Kari Smoker, Alan Pogroszewski, Kyle Stich, Kevin Arnold

Jeffrey S. Moorad Sports Law Journal

No abstract provided.

"Works For Me": What's Next For Pennsylvania Corporate Tax Liabilities After Nextel Communications Of The Mid-Atlantic V. Commonwealth, Riley Bauer

Villanova Law Review

No abstract provided.

Should Apb 23 Indefinite Reinvestment Be Repealed?, J. Richard Harvey

Working Paper Series

A recent letter to FASB suggested that APB 23 should be repealed. Although there is a clear lack of application guidance surrounding APB 23, repeal is not justified. Instead, FASB should address several practical uncertainties that have effectively allowed U.S. MNCs to make whatever APB 23 assumption best suits their needs.

Given that many U.S. MNCs have shifted substantial amounts of income to low-tax foreign jurisdictions and may need those foreign earnings back in the U.S. relatively soon, it is important for FASB to address these issues. If not, aggressive MNCs may continue to assert indefinite reinvestment when in fact …

Martin Luther King, Jr. Lecture - "Skin In The Tax Game": Invisible Taxpayers? Invisible Citizens?, Mildred Wigfall Robinson

Villanova Law Review

No abstract provided.

Clash For Cash: The Conflict Over Tax Whistleblower Contracts, Jeremiah Coder

Villanova Law Review

No abstract provided.

Sentencing In Tax Cases After Booker: Striking The Right Balance Between Uniformity And Discretion, Scott A. Schumacher

Villanova Law Review

No abstract provided.

Not Just Whistling Dixie: The Case For Tax Whistleblowers In The States, Dennis J. Ventry Jr.

Villanova Law Review

No abstract provided.

Loving V. Irs: The Treasury Department's Authority To Regulate Tax Return Preparation Conduct Of Commercial Return Preparers, Lawrence B. Gibbs

Villanova Law Review

No abstract provided.

Loving And Legitimacy: Irs Regulation Of Tax Return Preparation, Steve R. Johnson

Villanova Law Review

No abstract provided.

Tax Evaded In The Federal Tax Crimes Sentencing Process And Beyond, John A. Townsend

Villanova Law Review

No abstract provided.

Apple Hearing: Observations From An Expert Witness, J. Richard Harvey

Working Paper Series

The US Senate Permanent Subcommittee on Investigations held a highly publicized hearing on May 21, 2013 to discuss Apple, Inc.’s international tax planning. As the first expert witness, I had a ring-side seat to the hearing and Apple’s international tax planning.

One purpose of this article is to clearly identify the two key tax policy issues that need to be addressed by policymakers both in the US and internationally. Because the discussion at the hearing was very U.S. centric, these two issues may have been lost in the rhetoric.

• Should the US and the rest of the world allow …

Testimony Of J. Richard (Dick) Harvey, Jr. Before The U.S. Senate Permanent Subcommittee On Investigations May 21, 2013, J. Richard Harvey

Working Paper Series

Apple is an iconic US multinational corporation. In addition to demonstrating excellence in designing, building, and selling consumer products, Apple has been very successful at minimizing its global income tax burden. This expert testimony describes how Apple:

• allocates approximately two-thirds of its global income to Ireland, a country where only 4% of its employees and 1% of its customers are located,
• minimizes Irish tax by creating an Irish entity that is managed and controlled in the US, and
• avoids the US Subpart F rules.

More generally, the testimony illustrates techniques used by US MNCs to shift income …

A Preference For Deference: The Benefits Of The First Circuit's Customized Standard Of Review For Collection Due Process Appeals In Dalton V. Commissioner, Adam M. Cole

Villanova Law Review

No abstract provided.

History Of Low-Income Taxpayer Clinics, T. Keith Fogg

Working Paper Series

This article provides a chronological history of low-income tax clinics in the United States from their inception in 1974 to the present. It discusses leaders in the tax clinic movement such as Stuart Filler, Janet Spragens and Nina Olson and their impact on the growth of tax clinics. In addition to individual leaders, several institutions played significant roles in shaping the development of tax clinics. Tax clinics developed parallel to and then in conjunction with legal service corporation offices and academic clinics. The article discusses the growth of tax clinics within the broader growth of poverty law and the academic …

Financial Disability For All, T. Keith Fogg

Working Paper Series

The Internal Revenue Code has four discreet sections that allow late filing of claims and other documents under the circumstances described in those sections. The IRS has promulgated a procedural regulation that allows it to permit late elections under prescribed circumstances. Neither the Code sections nor the Regulation cover all of the circumstances in which taxpayers have a good excuse for missing a time frame. The current provisions have developed in an ad hoc manner. More ad hoc development of this area is possible as equitable tolling litigation seeks to open up time frames under the Code despite the efforts …

Is United States Corporate Tax Policy Outsourcing America - A Critical Analysis Of The Proposed Tax Holiday For Trapped Cfc Earnings, Robert Bloink

Villanova Law Review

THE debate about how best to reform U.S. corporate tax policy has focused almost exclusively on making U.S. corporations more competitive globally. But the debate often glosses over tax policy's effect on the ultimate beneficiaries of corporate success and failure—U.S. corporate stakeholders. The assumption often has been that healthy, competitive U.S. corporations equal healthy stakeholders—including shareholders, employees, and the U.S. populace as a whole. However, recent economic research has brought the assumption of "trickle down" success into question. This Article suggests an alternate path focused on enhancing the competitiveness of U.S. MNCs in the global economy while enhancing the welfare …

Sniping Down Ignorance Claims: The Third Circuit In United States V. Stadtmauer Upholds Willful Blindness Instructions In Criminal Tax Cases, Rachel Zuraw

Villanova Law Review

The article presents information on the criminal tax cases and the claims of ignorance of relevant legal duties or misunderstanding. The complexities in the tax code of the U.S., interpretation of willful blindness by the U.S. courts and the standard for conviction are discussed. The non-tax fraud case law, strict interpretation of conscious avoidance in tax statutes and the duty implicitly imposed on taxpayers are also discussed with reference to the trial of Cheek v. United States.

Symposium Introduction: Offshore Accounts, Corporate Income Shifting, And Executive Compensation, Leslie Book

Villanova Law Review

No abstract provided.

Some Suggestions For Tax Reform, Michael C. Durst

Villanova Law Review

No abstract provided.

Go West: How The Irs Should Foster Innovation In Its Agents, T. Keith Fogg

Villanova Law Review

No abstract provided.

Offshore Accounts: Insider's Summary Of Fatca And Its Potential Future, J. Richard Harvey Jr.

Villanova Law Review

No abstract provided.

The Use Of Voluntary Disclosure Initiatives In The Battle Against Offshore Tax Evasion, Leandra Lederman

Villanova Law Review

No abstract provided.

Ask For Help, Uncle Sam: The Future Of Global Tax Reporting, Susan C. Morse

Villanova Law Review

No abstract provided.

Should The States Piggyback On Federal Schedule Utp?, J. Richard Harvey

Working Paper Series

There has been much written about Schedule UTP since its announcement by IRS commissioner Shulman in January 2010. However, little has been written about issues other tax administrators may need to consider if they plan on adopting some version of Schedule UTP for their own purposes. State tax administrators are definitely thinking about Schedule UTP. In addition, the Australian Taxation Office has published a draft form for 2012 that is based, in large part, on the IRS Schedule UTP. Although corporations are hoping that most other tax administrators do not adopt some version of Schedule UTP, corporations will likely be …

Schedule Utp: An Insider's Summary Of The Background, Key Concepts, And Major Issues, J. Richard Harvey

Working Paper Series

A former IRS Commissioner has called Schedule UTP “the biggest change in tax administration in the last 50 years”. Others have made less flattering comments, but most everyone working in the corporate tax community would admit it has been a big deal.

Based upon the author’s perception as a senior IRS official, this article is intended to be a comprehensive discussion of three topics. First, it will summarize the author’s perception of what led the IRS to require the filing of Schedule UTP. Second, it will discuss the key concepts, including why certain provisions were adopted (e.g., the much misunderstood …