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Articles 61 - 66 of 66
Full-Text Articles in Law
Recent Developments In Federal Income Taxation: The Year 2008, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
Recent Developments In Federal Income Taxation: The Year 2008, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons
UF Law Faculty Publications
This article discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2008 - and sometimes a little farther back in time if the authors find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are discussed to the extent that …
Leaving Money On The Table And Providing An Incentive Not To Pay -- The Story Of A Flawed Collection Device, Temple K. Fogg
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, …
What Is Wrong With Tax Evasion?, Stuart Green
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 …
It Down And Count The Cost:" A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin Leff
It Down And Count The Cost:" A Framework For Constitutionally Enforcing The 501(C)(3) Campaign Intervention Ban, Benjamin Leff
Benjamin Leff
I.R.C. § 409a And The Small Business, Michael Hussey
I.R.C. § 409a And The Small Business, Michael Hussey
Michael Hussey
No abstract provided.
The Gap In The Employment Tax Gap, Richard Winchester
The Gap In The Employment Tax Gap, Richard Winchester
Richard Winchester
No abstract provided.