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Full-Text Articles in Law
Fighting The Tax Gap: A Prime And Recent Example Of The Value Of Gao Oversight & Reporting, Josh Bill
Fighting The Tax Gap: A Prime And Recent Example Of The Value Of Gao Oversight & Reporting, Josh Bill
Upper Level Writing Requirement Research Papers
No abstract provided.
The Guardians Of The New Internal Revenue Code, Douglas C. Michael
The Guardians Of The New Internal Revenue Code, Douglas C. Michael
Law Faculty Scholarly Articles
The proliferation of electronic filing (e-filing) of income tax returns creates new problems and opportunities for the regulation of the tax return preparation industry. Now that e-filing is universal, the rules of the law are, for many taxpayers, the code of the tax software, not in the Internal Revenue Code. The natural consequences of universal e-filing are unremitting complexity in a tax code which is also used to deliver social benefits in the form of tax credits. This, combined with the polit¬ical pariah status of the Internal Revenue Service (IRS), makes it imperative that the IRS work with the tax …