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Taxation-Federal

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Selected Works

Selected Works

2009

Articles 1 - 6 of 6

Full-Text Articles in Law

Viewpoints: Collection Due Process Hearings Should Be Expedited, T. Keith Fogg, Carlton M. Smith Nov 2009

Viewpoints: Collection Due Process Hearings Should Be Expedited, T. Keith Fogg, Carlton M. Smith

T. Keith Fogg

In this article, the authors argue that the collection due process hearings have failed in their objective of expediting cases and recommend creating stricter time-frame guidelines for CDP hearings.

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Leaving Money On The Table And Providing An Incentive Not To Pay -- The Story Of A Flawed Collection Device, Temple K. Fogg Dec 2008

Leaving Money On The Table And Providing An Incentive Not To Pay -- The Story Of A Flawed Collection Device, Temple K. Fogg

T. Keith Fogg

As of September 30, 2007, the IRS had $282-billion of unpaid assessments on its books. Of that amount $58-billion, over 20 percent, represents the unpaid payroll taxes due from employers. The majority of payroll taxes due from employers results from income and social security taxes collected by the employer and held in trust for the government. Internal Revenue Code section 6672 ("6672") gives the government the right to pierce the corporate veil to pursue collection of these payroll taxes. Because it creates personal liability, 6672 can serve as a powerful tool in the fight against the growing tax gap.

Unfortunately, …

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What Is Wrong With Tax Evasion?, Stuart Green Dec 2008

What Is Wrong With Tax Evasion?, Stuart Green

Stuart Green

This talk, originally delivered at a University of Houston symposium on tax crimes, asks why the norms that underlie our laws against tax evasion are so seemingly unstable. Ten reasons are offered: (1) tax evasion is difficult to distinguish from tax avoidance, (2) the conduct that underlies the crime of tax evasion is complex, (3) choate and inchoate liability are conflated, (4) a heightened mens rea of "willfulness" is required, (5) the level of enforcement is low, (6) enforcement practices are arbitrary and uneven, (7) criminal and civil violations are not clearly distinguished, (8) there is a sense that "everyone …

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It Down And Count The Cost:" A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin Leff Dec 2008

It Down And Count The Cost:" A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin Leff

Benjamin Leff

Section 501(c)(3) of the Internal Revenue Code (Code) prohibits charities from intervening in a political campaign for or against a candidate for public office. The Internal Revenue Service (Service) currently interprets the campaign-intervention ban to absolutely prevent charities from communicating their views on candidates, even if such communications are completely financed by non-501 (c) (3) affiliates. This article argues that the current Service enforcement paradigm is unconstitutional because it exceeds the government interest in preventing tax-deductible donations to be used for campaign- intervention. A constitutional interpretation exists under the current statutory framework, but it would require the Service to shift …

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I.R.C. § 409a And The Small Business, Michael Hussey Dec 2008

I.R.C. § 409a And The Small Business, Michael Hussey

Michael Hussey

No abstract provided.

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The Gap In The Employment Tax Gap, Richard Winchester Dec 2008

The Gap In The Employment Tax Gap, Richard Winchester

Richard Winchester

No abstract provided.

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