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Full-Text Articles in Law
Justice For All: Reimagining The Internal Revenue Service, David J. Herzig
Justice For All: Reimagining The Internal Revenue Service, David J. Herzig
Law Faculty Publications
The ability of the Internal Revenue Service to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice stating that the President and the Department of Justice believe that section 3 of the Defense of Marriage Act is unconstitutional and that the Department of Justice will no longer defend the statute in courts. The pronouncement results in a disparate treatment of similar taxpayers based solely on the forum of litigation. Through this lens, I examine whether it is …
The Irs And Your Politically Controversial Speakers, Mary L. Heen
The Irs And Your Politically Controversial Speakers, Mary L. Heen
Law Faculty Publications
During the 2008 election cycle, we can expect an upsurge of incidents in which college and unive rsity administrators rescind legitimate invitations to politically controversial speakers. As Academic Freedom and Outside Speakers, a statement issued by the MU P's Committee A on Academic Freedom and Tenure, affirms, "Because academic freedom requires the liberty to learn as well as to teach, colleges and universities should respect the prerogati ves of campus organizations to select outside speakers they wish to hear." (The statement begins on page 62 .) In the past, administrators have sometimes cited the lack of balance represented by the …
Just What The Doctor Ordered: Is It Time For Your Bank To Start Offering A Health Savings Account (Hsa)? Here's What You Need To Know About This New Product, Rachel Juhas Suddarth
Just What The Doctor Ordered: Is It Time For Your Bank To Start Offering A Health Savings Account (Hsa)? Here's What You Need To Know About This New Product, Rachel Juhas Suddarth
Law Faculty Publications
In recent years. The ever-increasing cost of health insurance has left many consumers and employers desperate for lower-cost coverage options. As a result, employers are moving away from expensive defined-benefit plans to alternatives that offer higher deductibles in exchange for a reduction in premium costs. The health savings account (HSA) grew out of this quest for choice. The HSA was designed as a tax-efficient way for consumers with high-deductible plans to pay for health costs accrued before the insurance kicked in. These high-deductible plans are touted as being more affordable for both employers and consumers as well as for having …