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Articles 1 - 13 of 13
Full-Text Articles in Law
Humanizing The Tax System: What National Taxpayer Advocate Nina E. Olson Did For America's Kids And Their Families, Francine J. Lipman
Humanizing The Tax System: What National Taxpayer Advocate Nina E. Olson Did For America's Kids And Their Families, Francine J. Lipman
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At their core, taxpayer rights are human rights. They are about our inherent
humanity.—Nina E. Olson
The federal income tax system does not exist for statutes, regulations, codes, enforcement, assessments, collection, redistribution, procedures, publications, liens, levies, refunds, liabilities, litigation, compliance, or even revenue. At its core, the federal income tax system exists for people. People like you, me, and all our loved ones including spouses, partners, parents, kids, brothers, sisters, nieces, nephews, grandparents, grandkids, friends, and neighbors. The people who eat at our tables and sleep under our roofs. The tax system is about current and future generations who live …
(Anti)Poverty Measures Exposed, Francine J. Lipman
(Anti)Poverty Measures Exposed, Francine J. Lipman
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Few economic indicators have more salience and pervasive financial impact on everyday lives in the United States than poverty measures. Nevertheless, policymakers, researchers, advocates, and legislators generally do not understand the details of poverty measure mechanics. These detailed mechanics shape and reshape poverty measures and the too often uninformed responses and remedies. This Article will build a bridge from personal portraits of families living in poverty to the resource allocations that failed them by exposing the specific detailed mechanics underlying the Census Bureau’s official (OPM) and supplemental poverty measures (SPM). Too often, when we confront the problem of poverty, the …
Irresponsibly Taxing Irresponsibility: The Individual Tax Penalty Under The Affordable Care Act, Francine J. Lipman, James Owens
Irresponsibly Taxing Irresponsibility: The Individual Tax Penalty Under The Affordable Care Act, Francine J. Lipman, James Owens
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In recent decades, Congress has used the federal income tax system increasingly to administer and deliver social benefits. This transition is consistent with the evolution of the American welfare system into workfare over the last several decades. As more and more social welfare benefits are conditioned upon work, family composition, and means-tested by income levels, the income tax system where this data is already systematically aggregated, authenticated, and processed has become the go-to administrative agency.
Nevertheless, as the National Taxpayer Advocate Nina Olson has noted there are “substantial differences between benefits agencies and enforcement agencies in terms of culture, mindset, …
Reconciling The Premium Tax Credit: Painful Complications For Lower And Middle-Income Taxpayers, Francine J. Lipman, James E. Williamson
Reconciling The Premium Tax Credit: Painful Complications For Lower And Middle-Income Taxpayers, Francine J. Lipman, James E. Williamson
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The Patient Protection and Affordable Care Act (ACA) makes available to certain middle and lower-income individuals a refundable tax credit, the Premium Tax Credit (PTC), designed to help them pay the premiums on their qualified health care plans. To achieve Congress’s goal of making health insurance affordable, the PTC is most often provided directly to an individual’s insurance provider each month in advance of actually claiming the PTC on the individual’s year-end annual tax return. Of the almost twelve million individuals who have enrolled in health insurance through the federal and state health exchanges in 2015, 85% of these individuals …
Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George
Becker V. Becker, 131 Nev. Adv. Op. 85 (Oct. 29, 2015), Paul George
Nevada Supreme Court Summaries
In response to a certified question by the United States Bankruptcy Court for the District of Nevada, the Court concluded that under NRS 21.090(1)(bb) a debtor can exempt his stock in the corporations described in NRS 78.746(2), but his economic interest in that stock is still subject to the charging order remedy in NRS 78.746(1).
Complicity And Collection: Religious Freedom And Tax, Jennifer Carr
Complicity And Collection: Religious Freedom And Tax, Jennifer Carr
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This Article focuses on how the Religious Freedom Peace Tax Fund Bill might be improved so that members of Congress enact it. The bill would allow war tax resisters who qualify as pacifists to direct their tax money to a separate fund not to be used for military spending. At present, the IRS is expending time and resources trying to track down tax resisters, which results in loss of revenue for the government. This Article argues that passage of an amended version of the Religious Freedom Peace Tax Fund Bill would eliminate the tension between the IRS and war tax …
Heal The Suffering Children: Fifty Years After The Declaration Of War On Poverty, Francine J. Lipman, Dawn Davis
Heal The Suffering Children: Fifty Years After The Declaration Of War On Poverty, Francine J. Lipman, Dawn Davis
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Fifty years ago, President Lyndon B. Johnson declared the War on Poverty. Since then, the federal tax code has been a fundamental tool in providing financial assistance to poor working families. Even today, however, thirty-two million children live in families that cannot support basic living expenses, and sixteen million of those live in extreme poverty. This Article navigates the confusing requirements of an array of child-related tax benefits including the dependency exemption deduction, head of household filing status, the Earned Income Tax Credit, and the Child Tax Credit. Specifically, this Article explores how altering the definition of a qualifying child …
Access To Tax Injustice, Francine J. Lipman
Constitutional Challenges To The Health Care Mandate: Based In Politics, Not Law, David Orentlicher
Constitutional Challenges To The Health Care Mandate: Based In Politics, Not Law, David Orentlicher
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No abstract provided.
Using Payroll Deduction To Shelter Individual Health Insurance From Income Tax, David Orentlicher
Using Payroll Deduction To Shelter Individual Health Insurance From Income Tax, David Orentlicher
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In this article, Professor Orentlicher and his colleagues assess the impact of state laws requiring or encouraging employers to establish ‘‘section 125’’ cafeteria plans that shelter employees’ premium contributions from tax.
Anatomy Of A Disaster Under The Internal Revenue Code, Francine J. Lipman
Anatomy Of A Disaster Under The Internal Revenue Code, Francine J. Lipman
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No abstract provided.
The Working Poor Are Paying For Government Benefits: Fixing The Hole In The Anti-Poverty Purse, Francine J. Lipman
The Working Poor Are Paying For Government Benefits: Fixing The Hole In The Anti-Poverty Purse, Francine J. Lipman
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No abstract provided.
No More Parking Lots: How The Tax Code Keeps Trees Out Of A Tree Museum And Paradise Unpaved, Francine J. Lipman
No More Parking Lots: How The Tax Code Keeps Trees Out Of A Tree Museum And Paradise Unpaved, Francine J. Lipman
Scholarly Works
No abstract provided.