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Full-Text Articles in Law
Does The Failure To Timely Issue Notice And Demand Impact The Underlying Assessment Rather Than The Just Liens Or Levies?, T. Keith Fogg
Does The Failure To Timely Issue Notice And Demand Impact The Underlying Assessment Rather Than The Just Liens Or Levies?, T. Keith Fogg
T. Keith Fogg
This article analyzes the impact a failure to send notice and demand might have on the validity of an assessment.
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.
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."
Tax Court Collection Due Process Cases Take Too Long, T. Fogg, Carlton Smith
Tax Court Collection Due Process Cases Take Too Long, T. Fogg, Carlton Smith
T. Keith Fogg
This report documents through Tax Court records the time it takes to complete CDP cases versus non-CDP cases and then offers solutions to what the authors perceive as a problem with the system. Because of the nature of CDP cases, the solutions focus on the administrative record preceding litigation. They do not stop with early introduction of the administrative record during the Tax Court proceeding, but also concern summary judgment in situations when the administrative record reveals no factual conflict. Delays in collection hurt the IRS's ability to collect while decreasing the taxpayer's ability to climb out of the financial …
Viewpoints: Collection Due Process Hearings Should Be Expedited, T. Keith Fogg, Carlton M. Smith
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.
Shelf Project: Amended Returns -- Imposing A Duty To Correct Material Mistakes, T. Keith Fogg, Calvin H. Johnson
Shelf Project: Amended Returns -- Imposing A Duty To Correct Material Mistakes, T. Keith Fogg, Calvin H. Johnson
T. Keith Fogg
The amended returns proposal would create a duty for a taxpayer to correct material factual errors on its tax return when the error is discovered. Failure to correct an erroneous but innocent representation is considered to be a form of deceit in American tort and contract law.
Shelf Project: National Tax Lien Registry, T. Fogg
Shelf Project: National Tax Lien Registry, T. Fogg
T. Keith Fogg
The current system for filing a notice of federal tax lien came into existence before the electronic age. It relies on myriad state laws and the filing of notices in localities more than 4,100 in all. The current system hurts both the IRS and taxpayers by requiring multiple filings and, thus, multiple removals when the underlying obligation is paid or discharged. With increasing complexity comes increasing costs and errors for the IRS, taxpayers, and taxpayers' creditors. A single Web-based system would be cheaper and more efficient. That possibility drives this recommendation.