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Full-Text Articles in Law
Representing The Failing Company Where The Irs Is "Knocking On The Door", Craig Bell, T. Fogg, George Gretes, Nina Olson
Representing The Failing Company Where The Irs Is "Knocking On The Door", Craig Bell, T. Fogg, George Gretes, Nina Olson
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.
Go West: How The Irs Should Foster Innovation In Its Agents, T. Keith Fogg
Go West: How The Irs Should Foster Innovation In Its Agents, T. Keith Fogg
T. Keith Fogg
No abstract provided.
An Access To Justice Milestone, T. Fogg
An Access To Justice Milestone, T. Fogg
T. Keith Fogg
Short article on agreements between Low income tax clinics and the Tax Courts for pro se individuals to receive correspondence offering the opportunity of free legal services from a tax clinic.
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."
Taxation With Representation: The Creation And Development Of Low-Income Taxpayer Clinics, T. Keith Fogg
Taxation With Representation: The Creation And Development Of Low-Income Taxpayer Clinics, T. Keith Fogg
T. Keith Fogg
This article provides a chronological history of low-income tax clinics in the United States from their inception in 1974 to the present. It discusses leaders in the tax clinic movement such as Stuart Filler, Janet Spragens and Nina Olson and their impact on the growth of tax clinics. In addition to individual leaders, several institutions played significant roles in shaping the development of tax clinics. Tax clinics developed parallel to and then in conjunction with legal service corporation offices and academic clinics. The article discusses the growth of tax clinics within the broader growth of poverty law and the academic …
Financial Disability For All, T. Keith Fogg, Rachel E. Zuraw
Financial Disability For All, T. Keith Fogg, Rachel E. Zuraw
T. Keith Fogg
The Internal Revenue Code has four discreet sections that allow late filing of claims and other documents under the circumstances described in those sections. The IRS has promulgated a procedural regulation that allows it to permit late elections under prescribed circumstances. Neither the Code sections nor the Regulation cover all of the circumstances in which taxpayers have a good excuse for missing a time frame. The current provisions have developed in an ad hoc manner. More ad hoc development of this area is possible as equitable tolling litigation seeks to open up time frames under the Code despite the efforts …