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Full-Text Articles in Law
Practice Before The Irs After The Restructuring And Reform Act, T. Keith Fogg, Robert E. Lee
Practice Before The Irs After The Restructuring And Reform Act, T. Keith Fogg, Robert E. Lee
T. Keith Fogg
No abstract provided.
What Is A Return -- The Long Slow Fight In The Bankruptcy Courts, T. Keith Fogg
What Is A Return -- The Long Slow Fight In The Bankruptcy Courts, T. Keith Fogg
T. Keith Fogg
This article examines what constitutes a return within the context of a bankruptcy for purposes of allowing a taxpayer to discharge the tax debt.
Meeting Leads To Changes To Certain Practices In The Tax Court, T. Fogg
Meeting Leads To Changes To Certain Practices In The Tax Court, T. Fogg
T. Keith Fogg
This article covers a meeting of the ABA Taxation section's Pro Bono members, Tax Court judges, the National Taxpayer Advocate, and representatives from the IRS Office of Chief Counsel. The group discussed a wide range of issues that impact pro se petitioners, who file almost 70% of the Tax Court's cases.
An Access To Justice Milestone, T. Fogg
An Access To Justice Milestone, T. Fogg
T. Keith Fogg
Short article on agreements between Low income tax clinics and the Tax Courts for pro se individuals to receive correspondence offering the opportunity of free legal services from a tax clinic.
Book Review: A Practitioner's Guide To Tax Evidence, T. Keith Fogg
Book Review: A Practitioner's Guide To Tax Evidence, T. Keith Fogg
T. Keith Fogg
This is a book review of Joni Larson's book: A Practitioner's Guide to Tax Evidence (ABA 2013). It begins: "Professor Joni Larson has done a great service for all Tax Court practitioners."
Taxation With Representation: The Creation And Development Of Low-Income Taxpayer Clinics, T. Keith Fogg
Taxation With Representation: The Creation And Development Of Low-Income Taxpayer Clinics, T. Keith Fogg
T. Keith Fogg
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 …