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Full-Text Articles in Law

Difficulty Of Care: Alligning Tax And Health Care Policy For Family Caregiving, Christine S. Speidel Jan 2021

Difficulty Of Care: Alligning Tax And Health Care Policy For Family Caregiving, Christine S. Speidel

Faculty Publications

In the United States millions of people live with disabilities, many of whom require assistance with activities of daily life to remain in their homes and communities. However, financial support for this assistance is limited. Many caregivers forgo working outside the home in order to provide care to a family member. And while state and federal programs provide some compensation for caregiving, caregivers frequently face problems including poverty, lack of health insurance, lack of Social Security and Medicare credits, and lack of retirement savings. Our nation’s paltry support for caregiving threatens the practical ability of people with disabilities to choose …


Should The States Piggyback On Federal Schedule Utp?, J. Richard Harvey Aug 2011

Should The States Piggyback On Federal Schedule Utp?, J. Richard Harvey

Working Paper Series

There has been much written about Schedule UTP since its announcement by IRS commissioner Shulman in January 2010. However, little has been written about issues other tax administrators may need to consider if they plan on adopting some version of Schedule UTP for their own purposes. State tax administrators are definitely thinking about Schedule UTP. In addition, the Australian Taxation Office has published a draft form for 2012 that is based, in large part, on the IRS Schedule UTP. Although corporations are hoping that most other tax administrators do not adopt some version of Schedule UTP, corporations will likely be …


Schedule Utp: An Insider's Summary Of The Background, Key Concepts, And Major Issues, J. Richard Harvey Apr 2011

Schedule Utp: An Insider's Summary Of The Background, Key Concepts, And Major Issues, J. Richard Harvey

Working Paper Series

A former IRS Commissioner has called Schedule UTP “the biggest change in tax administration in the last 50 years”. Others have made less flattering comments, but most everyone working in the corporate tax community would admit it has been a big deal.

Based upon the author’s perception as a senior IRS official, this article is intended to be a comprehensive discussion of three topics. First, it will summarize the author’s perception of what led the IRS to require the filing of Schedule UTP. Second, it will discuss the key concepts, including why certain provisions were adopted (e.g., the much misunderstood …


Schedule Utp - Two Major Issues, J. Richard Harvey Mar 2011

Schedule Utp - Two Major Issues, J. Richard Harvey

Working Paper Series

Although Corporate America is not happy about Schedule UTP, most corporations seem resigned to the schedule’s existence and are now attempting to comply. In the process, Corporations have been addressing many technical questions, but two seem to be receiving the most attention: the definition of a “tax reserve”, and the application of the transition rule to pre-2010 NOL carryforwards.

The current definition of tax reserve is circular and it is not clear whether it includes certain scenarios (e.g., deferred tax reserves). The application of the transition rule is of significant importance to corporations that incurred NOL carryforwards during the recession …


U.S. Land-Based And Internet Gambling, Would You Bet On A Rosy Future, Joseph M. Kelly Jan 2010

U.S. Land-Based And Internet Gambling, Would You Bet On A Rosy Future, Joseph M. Kelly

Jeffrey S. Moorad Sports Law Journal (1994 - )

No abstract provided.


Incidence And Accidents: Regulation Of Executive Compensation Through The Tax Code, Joy Mullane Apr 2009

Incidence And Accidents: Regulation Of Executive Compensation Through The Tax Code, Joy Mullane

Working Paper Series

Congress has enacted a number of tax provisions that aim to penalize companies and their executives when the executive is paid more than Congress thinks is desirable. Congress was motivated to enact these provisions by intense public sentiments regarding executive compensation levels during times of economic turmoil. This article demonstrates, however, that not only are these provisions ineffective at reducing executive compensation levels, but they penalize the wrong people. This article reveals that the penalties do not significantly fall on the executives that Congress was targeting with enactment of the penalties. Instead, these penalties impose costs on a variety of …


Refund Anticipation Loans And The Tax Gap, Leslie Book Feb 2009

Refund Anticipation Loans And The Tax Gap, Leslie Book

Working Paper Series

There has been a significant expansion of refundable credits over the past twenty years. This trend is likely to continue as part of federal policy to stimulate the economy and promote non-tax related social benefits. With the growing use of the tax system to deliver refundable benefits to individuals, the tax preparation industry as a whole has become, in some significant respects, a vehicle for cross-marketing of non-tax goods and services. Refund anticipation loans, or RALs, are one example of these non-tax products that paid preparers facilitate for their customers. RALS are short-term loans secured by a taxpayer's anticipated tax …


Increasing Preparer Responsibility, Visibility And Competence, Leslie Book Jan 2009

Increasing Preparer Responsibility, Visibility And Competence, Leslie Book

Working Paper Series

The insights from the responsive regulation literature present an intriguing model for IRS interaction with preparers, and provide a theoretical context for a more nuanced approach that the IRS could adopt when considering its return preparer strategies. To some extent, the IRS’s current emphasis on preparer education, including the significant resources expended on tax forums and other general outreach programs, reflects IRS awareness that its interaction with preparers must take a varied approach. In this paper, I propose a more personal contact paradigm with preparers, with those contacts facilitated by heightened identification requirements and a more dedicated IRS effort to …


A Response To Professor Camp: The Importance Of Oversight, Leslie Book Oct 2008

A Response To Professor Camp: The Importance Of Oversight, Leslie Book

Working Paper Series

In past writings and in an upcoming article by Professor Bryan Camp, The Problem of Adversarial Process in the Administrative State, 83 IND. L. J. ### (2008), Professor Camp criticizes the procedural protections Congress added in the tax collection process, noting the limitations of adversary proceedings in the IRS’s tax collection process. In particular, Professor Camp strongly criticizes the collection due process (CDP) rights that were part of the landmark IRS Restructuring and Reform Act of 1998. Given the size of the tax gap, and likely increasing calls for the IRS to do a better job in reducing that tax …


Freakonomics And The Tax Gap: An Applied Perspective, Leslie Book Jul 2007

Freakonomics And The Tax Gap: An Applied Perspective, Leslie Book

Working Paper Series

Over the past thirty years, a significant amount of research from a variety of social science disciplines has considered tax compliance. Economists, psychologists, and sociologists have contributed to the discussion, offering research and, at times, conflicting explanations regarding whether a person is likely to comply with his obligation to file an accurate tax return. The unifying theme among this research is a search for explanatory reasons which are the factors that lead to non-compliance. In broad terms, the economic models of tax compliance assume rational behavior, and that people will coldly consider compliance from the perspective as to whether the …


Preventing The Hybrid From Backfiring: Delivery Of Benefits To The Working Poor Through The Tax System, Leslie Book Jul 2006

Preventing The Hybrid From Backfiring: Delivery Of Benefits To The Working Poor Through The Tax System, Leslie Book

Working Paper Series

This article analyzes the government’s increased use of the tax system to deliver benefits to the working poor. The hybrid in this article is the earned income tax credit (EITC), one of the country’s largest anti-poverty programs. The EITC is hybrid in that it is administered in the tax system but is increasingly redistributive, like traditional welfare programs. It reveals that the hybrid tax and welfare nature of the delivery of benefits to the working poor through the tax system results in some significant benefits, such as higher participation and lower administrative costs, but also a weakness in the form …


The Collection Due Process Rights: A Misstep Or A Step In The Right Direction?, Leslie Book Dec 2004

The Collection Due Process Rights: A Misstep Or A Step In The Right Direction?, Leslie Book

Working Paper Series

This article defends one of the more controversial parts of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98) the collection due process (CDP) provisions. CDP gives taxpayers the right to independent administrative and judicial review of IRS decisions to use its awesome administrative collection powers, powers that have long made the IRS a feared creditor.

Prior to CDP’s enactment, the IRS had the power to collect taxes from taxpayers without judicial review of administrative collection determinations. This power, atypical for creditors which often must get judicial approval for summary collection action, led many observers to …


Greenmail, Golden Parachutes And The Internal Revenue Code: A Tax Policy Critique Of Sections 280g, 4999 And 5881, Edward A. Zelinsky Jan 1990

Greenmail, Golden Parachutes And The Internal Revenue Code: A Tax Policy Critique Of Sections 280g, 4999 And 5881, Edward A. Zelinsky

Villanova Law Review (1956 - )

No abstract provided.


Bankruptcy - A Debtor Under Reorganization Pursuant To Chapter 11 Of The Bankruptcy Code Cannot Designate The Allocation Of Its Priority Tax Liabilities, Richard Silpe Jan 1988

Bankruptcy - A Debtor Under Reorganization Pursuant To Chapter 11 Of The Bankruptcy Code Cannot Designate The Allocation Of Its Priority Tax Liabilities, Richard Silpe

Villanova Law Review (1956 - )

No abstract provided.


Introduction, Bernard Wolfman Jan 1986

Introduction, Bernard Wolfman

Villanova Law Review (1956 - )

No abstract provided.


A Critical View Of Traditional Tax Policy Theory: A Pragmatic Alternative, Nancy E. Schurtz Jan 1986

A Critical View Of Traditional Tax Policy Theory: A Pragmatic Alternative, Nancy E. Schurtz

Villanova Law Review (1956 - )

No abstract provided.


Tax Loopholes As Original Sin: Lessons From Tax History, Gerard M. Brannon Jan 1986

Tax Loopholes As Original Sin: Lessons From Tax History, Gerard M. Brannon

Villanova Law Review (1956 - )

No abstract provided.


Where Tax Reform Went Astray, Charles E. Mclure Jr. Jan 1986

Where Tax Reform Went Astray, Charles E. Mclure Jr.

Villanova Law Review (1956 - )

No abstract provided.


Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger Jan 1980

Marital Property Distribution: Legal And Emotional Considerations, Norman Perlberger

Villanova Law Review (1956 - )

No abstract provided.


Federal Income Taxation - Travel Expense Deductions - Employees At Remote Nuclear Test Site May Deduct Under I.R.C. 162(A)(2) The Cost Of Extra Meals And Lodging Incurred When They Are Required To Work Overtime And Find It Necessary To Remain At Test Site Overnight, Beth A. Ungerman Jan 1980

Federal Income Taxation - Travel Expense Deductions - Employees At Remote Nuclear Test Site May Deduct Under I.R.C. 162(A)(2) The Cost Of Extra Meals And Lodging Incurred When They Are Required To Work Overtime And Find It Necessary To Remain At Test Site Overnight, Beth A. Ungerman

Villanova Law Review (1956 - )

No abstract provided.


Federal Gift And Estate Tax - Interest-Fre Loans - Intrafamily Interest-Free Loans Are Not Taxable Transfers For Purposes Of I.R.C., Lee H. Stein Jan 1978

Federal Gift And Estate Tax - Interest-Fre Loans - Intrafamily Interest-Free Loans Are Not Taxable Transfers For Purposes Of I.R.C., Lee H. Stein

Villanova Law Review (1956 - )

No abstract provided.


Complete Stock Redemption In A Family Corporation: A Warning About The Pitfalls Of Two Standards, Eric T. Johnson Jan 1977

Complete Stock Redemption In A Family Corporation: A Warning About The Pitfalls Of Two Standards, Eric T. Johnson

Villanova Law Review (1956 - )

No abstract provided.


Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein Jan 1965

Section 341(D) And (E)- A Journey Into Never-Never Land, William M. Goldstein

Villanova Law Review (1956 - )

No abstract provided.


Tax Advice - A Deductible Expense, Conrad J. Desantis Jr. Jan 1965

Tax Advice - A Deductible Expense, Conrad J. Desantis Jr.

Villanova Law Review (1956 - )

No abstract provided.


Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld Jan 1965

Federal Tax Aspects Of Non-Profit Organizations, Marcus Schoenfeld

Villanova Law Review (1956 - )

No abstract provided.


Equity - Preliminary Injunction - Federal Court Will Not Enjoin Transfer Of Taxpayer's Deposit In New York Bank's Branch Office Located Outside United States Where Court Did Not Have Personal Jurisdiction Over Taxpayer, Robert M. Schwarts Jan 1964

Equity - Preliminary Injunction - Federal Court Will Not Enjoin Transfer Of Taxpayer's Deposit In New York Bank's Branch Office Located Outside United States Where Court Did Not Have Personal Jurisdiction Over Taxpayer, Robert M. Schwarts

Villanova Law Review (1956 - )

No abstract provided.


The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs Jan 1964

The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs

Villanova Law Review (1956 - )

No abstract provided.


Taxing Long-Term Compensation: Income Averaging For Spread-Back Under The 1964 Revenue Act, C. Dale Mcclain Jan 1964

Taxing Long-Term Compensation: Income Averaging For Spread-Back Under The 1964 Revenue Act, C. Dale Mcclain

Villanova Law Review (1956 - )

No abstract provided.


Deduction Of Interest On Loans Associated With Life Insurance Annuity Contracts, Converse Murdoch Jan 1964

Deduction Of Interest On Loans Associated With Life Insurance Annuity Contracts, Converse Murdoch

Villanova Law Review (1956 - )

No abstract provided.


Taxation - Gain On Sale Of Extracted Earth Fill Is Ordinary Income, Charles Dale Mcclain Jan 1963

Taxation - Gain On Sale Of Extracted Earth Fill Is Ordinary Income, Charles Dale Mcclain

Villanova Law Review (1956 - )

No abstract provided.