Law Commons^™

Capturing The Harm: Defining "Tax Loss" For Use In Federal Sentencing, Bruce Zucker, Michelle Carey

Akron Tax Journal

The United States Sentencing Guidelines have set forth the system by which tax offenders are punished for violating the federal income tax laws. This Article explores the various methods that the appellate courts have used to define "tax loss" under the United States Sentencing Guidelines for purposes of sentencing enhancement for tax related offenses. It discusses the concept of "tax loss" for federal sentencing purposes, including the guideline provisions that drive the tax offender's offense level and ultimate guideline imprisonment range. It explores major circuit decisions which interpreted the proper implementation of the guideline sentencing factors. Finally, it examines issues …

International Estate Planning 101: A Basic Guide To Estate Planing For Non-Citizen Clients, Robin Rose Stiller

Akron Tax Journal

The United States has often been called the "great melting pot of the world" because of the large numbers of foreign-born individuals that can be found here. In fact, according to the 1990 U.S. Census, 19.8 million people living in the United States were foreign-born, including nearly 260,000, or 2.4%, of Ohioans. Nearly 12 million of those foreign-born and living in the U.S. were not U.S. citizens and in 1996, Ohio alone was home to 113,000 legal permanent resident aliens. In addition to these resident aliens, large numbers of nonresident aliens, such as the more than 19 million alien tourists, …

The Commissioner's Clear Reflection Of Income Power Under 446(B) And The Abuse Of Discretion Standard Of Review: Where Has The Rule Of Law Gone, And Can We Get It Back?, Jennifer C. Root

Akron Tax Journal

This article will first examine the evolution of the rule of law by examining the conceptual frameworks proposed by scholars to analyze the rule of law. The foundations of the rule of law taken from these scholars will be condensed into several principles applicable to modem tax law. These principles will then be used to illustrate how both discretion and adherence to the written law are necessary in order to promote a workable system of tax law promulgation, administration, and interpretation. The next section of this article will examine §446 of the Internal Revenue Code and the Commissioner's clear reflection …

Comparison Between Freedom Of Religion In Germany And In The United States In General And The Treatment Of The Church Of Scientology Specifically, Wolfgang Eichele

LLM Theses and Essays

The thesis first gives background information about the general development of fundamental rights in both Germany and the United States and specifically the freedom of religion. The analysis discusses in particular freedom of religion granted by Article 4 of the Basic Law in Germany and the religious clauses of the First Amendment of the American Constitution. In the first conclusion, the differences in the interpretations of the religious clauses both in Germany and the United States will be stated. These differences will then be illustrated by a discussion on the Church of Scientology through its basic facts, history, ideas, and …

Losing The Audit Lottery: Corporate Tax Shelters And Judicial Doctrine, Elena Eracleous

Fordham Journal of Corporate & Financial Law

No abstract provided.

A Discussion Of The Application Of Fica And Futa To Indian Tribes' On-Reservation Activities, Robyn L. Robinson

American Indian Law Review

No abstract provided.

Tax Treatment Of Defaulted Child Support: The Better Approach, Richard C.E. Beck

Other Publications

No abstract provided.

Recent Irs Letter Ruling Increases Opportunities For Exempt Organizations To Use Llcs, Monica Gianni

UF Law Faculty Publications

Monica Gianni discusses how the IRS’s analysis of a private operating foundation using an LLC in LTR 9834033 indicates the IRS’s approach to LLCs with exempt organization members.

Preslar V. Commissioner: Debt-Discharge Income And Its Rationale, Chad J. Pomeroy

Faculty Articles

In Preslar v. Commissioner, the Tenth Circuit examined the “disputed debt” exception and concluded that the result was at odds with similar holdings from the Third Circuit. The Third and Tenth Circuits interpret the underlying logic of debt discharge income differently. The Third Circuit invokes the disputed-debt exception when the original debt is either unenforceable or unliquidated, while the Tenth Circuit invokes the exception only when the original amount is unliquidated.

The Tenth Circuit stated that the exception “rests on the premise that if a taxpayer disputes the original amount of a debt . . ., a subsequent settlement of …