Law Commons^™

Discovery In Summary Assessment Proceedings, Steve R. Johnson

Scholarly Publications

When the collection of tax could be imperiled by going through the usual deficiency procedures, the IRS may make a jeopardy assessment or a termination assessment (hereinafter sometimes called “summary assessment”) and proceed immediately to collection. To prevent the misuse of this power, section 7429 provides affected taxpayers expedited administrative and judicial review. The IRS has made tens of thousands of jeopardy and termination assessments over the years, and there are hundreds of court decisions in litigated section 7429 cases.

The unique nature of jeopardy and termination assessments makes section 7429 proceedings very different from typical tax litigation. This article …

Thoughts On Academic Freedom: Urofsky And Beyond, Donald J. Weidner

Scholarly Publications

No abstract provided.

Federal Tax Collection Controversies In The Era Of Drye, Steve R. Johnson

Scholarly Publications

By “tax collection controversies,” I mean cases in which it has been established that the taxpayer owes additional taxes, those taxes remain unpaid, and the IRS is attempting to enforce collection out of the taxpayer’s assets. Such cases are numerous and involve attorneys in general legal practice as well as tax specialists. For example, the taxpayer may be your client for non-tax matters, and may expect you to handle her tax collection controversy as well. Or, your client may not be the taxpayer herself, but instead someone who co-owns property with the taxpayer. Your client expects you to make sure …

The Irs As Super Creditor, Steve R. Johnson

Scholarly Publications

The IRS is a super creditor in the sense that its efforts to collect tax debts are free of restrictions imposed by state law on other creditors. This principle is no novelty. Several recent developments, though, have involved interesting applications of it. Part I of this article explains the principle. Part II examines recent applications of it.

Pitfalls In Partnership Law Reform: Some United States Experience, Donald J. Weidner

Scholarly Publications

No abstract provided.

Reducing Emissions From The Electricity Generation Industry: Can We Finally Do It?, Shi-Ling Hsu

Scholarly Publications

No abstract provided.

When Children And The Elderly Are Victims: Balancing The Rights Of The Accused Against Those Of The Victim, Charles W. Ehrhardt

Scholarly Publications

Child sexual abuse prosecutions involve difficult societal issues as well as complex evidentiary and constitutional problems. The abusive act frequently occurs in private upon a young victim who proves an unpersuasive witness during a subsequent trial. Often only two eye witnesses exist, the victim and the accused, thus making the victim's credibility a critical issue. Because of the nature of these prosecutions, there has been a special focus on the principles regulating the admissibility of evidence in child abuse cases. Balancing the due process and constitutional rights of the accused against the interests of both the child and society in …

Law As A Learned Profession: The Forgotten Mission Field Of The Professionalism Movement, Rob Atkinson

Scholarly Publications

No abstract provided.

The Psychology Of Accountability And Political Review Of Agency Rules, Mark Seidenfeld

Scholarly Publications

No abstract provided.

Thinking Globally And Acting Locally: Reflections About The Possible Role Of "Globalization" In The Evolution Of Seqra, David L. Markell

Scholarly Publications

No abstract provided.

Symposium Introduction: A Conversation On Federalism And The States: The Balancing Act Of Devolution, David L. Markell, Martha F. Davis

Scholarly Publications

No abstract provided.

An Exception Swallows A Rule: Police Authority To Search Incident To Arrest, Wayne A. Logan

Scholarly Publications

Compared to Fourth Amendment jurisprudence more generally, with its well-earned reputation for complexity and variability, the search incident to arrest exception to the Amendment's warrant requirement would appear an oasis of consistency. The exception affords police an unqualified right to search anyone they arrest, without first obtaining a search warrant from a neutral judicial official. This right extends to the bodies of all arrestees, their area of "immediate control," and, if driving a car, the interior of the car and any containers located therein

The Shadow Criminal Law Of Municipal Governance, Wayne A. Logan

Scholarly Publications

Although it often escapes attention, municipal governments possess significant authority to enact criminal laws consistent with their expansive home rule and police powers. In this article, Professor Logan explores the numerous ways in which this authority manifests, and reflects upon, several of the main concerns presented by the "shadow criminal law" thereby created. These concerns include the negative practical consequences for individuals and entire communities associated with the proliferation of criminal laws, in which municipalities play a significant part; the specter that such governments will indulge punitive or parochial tendencies; and the pitfalls associated with intra-state diversification of the criminal …

Pro Bono Publico Representation Of The Poor: The Good As Enemy Of The Best, Rob Atkinson

Scholarly Publications

No abstract provided.

Public Trust And Distrust: The Theoretical Implications Of The Public Trust Doctrine For Natural Resource Management, Erin Ryan

Scholarly Publications

This essay reviews the theoretical underpinnings of the public trust doctrine, received at common law and constitutionalized in many states, and explores its contentious reception by green legal theorists. Since Professor Joseph Sax's revival of the ancient common law doctrine as a vehicle for environmental advocacy in the early 1970s, it has been hailed by many environmentalists as the most powerful tool available for protecting natural resource commons. At the same time, however, it has been attacked by others who argue that use of the property rights-based doctrine reifies an ownership approach to natural resources and obstructs the development of …