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Full-Text Articles in Law
Thinking About Conflicting Gravitational Pulls Litcs: The Academy And The Irs, Nancy S. Abramowitz
Thinking About Conflicting Gravitational Pulls Litcs: The Academy And The Irs, Nancy S. Abramowitz
Articles in Law Reviews & Other Academic Journals
This article addresses the tension between educational and public service goals in the immediate term for tax clinics receiving funding from the Low Income Taxpayer Clinic (“LITC”) program under Internal Revenue Code §7526. The author expresses concern that the LITC Program Office will over emphasize the “number-of-taxpayers served” factor in program evaluation, thereby putting academic clinics at a distinct disadvantage in seeking and/or retaining program funds. By imposing these types of “productivity” measures, there is a tendency to force that particular type of activity, thereby significantly disrupting what otherwise might be a better or different educational model for the use …
Professor Janet Spragens: In Memory Of A Friend, In Celebration Of An Idea, Nancy S. Abramowitz
Professor Janet Spragens: In Memory Of A Friend, In Celebration Of An Idea, Nancy S. Abramowitz
Articles in Law Reviews & Other Academic Journals
This article is a tribute to the career and contributions of Professor Janet Spragens, who created the Federal Tax Clinic at the American University, Washington College of Law (WCL). During testimony before the historic Internal Revenue Service Restructuring Commission, Prof. Spragens advised the Commission to create better education of the public and greater availability of free advocacy for low-income taxpayers through federal funding of more clinics. In its landmark legislation of 1998, Congress responded to this testimony with the enactment of 26 U.S.C. §7526, which authorized a program to fund academic and pro bono clinics working to educate non-native English …
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education, Andrew Pike
No Wealthy Parent Left Behind: An Analysis Of Tax Subsidies For Higher Education, Andrew Pike
Articles in Law Reviews & Other Academic Journals
This article analyzes the status in 2007 of higher education costs in relation to U.S. taxation policy and the declining real income and ability of lower and middle income taxpayers to pay tuition and fees. Then-current tax policy lessened support for families with the greatest financial need while providing much greater levels of support to those with greater financial resources. To enhance distributional fairness, the author proposes that Congress repeal tax provisions that have this effect and consolidate the separate sources of federal financial aid grants into one program--an expanded Pell Grant program. He also advises that Congress make the …