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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 …
Passive-Aggressive Executive Power, Corinna Barrett Lain
Passive-Aggressive Executive Power, Corinna Barrett Lain
Law Faculty Publications
My contribution to the 2013 Constitutional Law Schmooze poses a question about the downside of executive power, at least in the enforcement context. If executive power to enforce the law presupposes the duty to use it, what happens when the executive branch would rather not? Perhaps reframing the question will help. What do the death penalty, driving violations, drugs, deportation, and the Defense of Marriage Act (“DOMA”) have in common, besides the letter “d”? The answer is passive-aggressive executive power, and in the brief discussion that follows, I use these five factual contexts to illustrate five variations of what I …