Law Commons^™

Redefining “Peril”—Abating The Interest On A Tax Deficiency For Good Faith Reliance On Irs Publications, Brady Cox

Pepperdine Law Review

Many taxpayers rely on guidance materials the IRS provides in order to comprehend the United States Tax Code and pay an accurate tax. However, many, if not all, of these taxpayers would likely be startled to learn that their reliance on these IRS guidance materials is perilous. That is, that reliance upon these guidance materials will not support a taxpayer’s tax treatment decisions if the IRS decides that the decisions were incorrect under substantive law. However, because the courts have not decisively concluded which financial consequences a taxpayer faces or escapes by relying on informal IRS guidance, “peril” remains undefined. …

Using Online Databasing To Unlock The Full Value Of Environmental Impact Assessments, Jessica A. Wentz

Sabin Center for Climate Change Law

This paper considers how a multi-disciplinary research community can build upon these efforts to further enhance online access to EIA documents and make it easier for the public to use the information contained in those documents. Part I lays the groundwork for this inquiry: it describes the types of information contained in EIA documents and the extent to which existing online databases provide an effective means of locating and searching through these documents. Part II discusses the potential applications of the information contained in these documents, and how this might inform priorities related to online database development. Part III contemplates …

Legal Tools For Climate Adaptation Advocacy: The Electric Grid And Its Regulators – Ferc And State Public Utility Commissions, Payal Nanavati, Justin Gundlach

Sabin Center for Climate Change Law

The electric grid connects electricity generators to consumers. State and federal regulators are tasked with ensuring that consumers have access to safe and reliable electricity at just and reasonable rates. The requirements of this task have and will continue to transform as technologies change and as the impacts of climate change alter the context in which the electric grid operates. Thus, regulators who make adapting to climate change a priority will better fulfill their mandate to ensure that utilities provide consumers with safe and reliable electricity at just and reasonable rates. Yet some regulators do not recognize how closely adaptation …

Federal Implementation Plans And The Path To Clean Power, Daniel Selmi

Sabin Center for Climate Change Law

Promulgated under the Clean Air Act in October 2015, the Clean Power Plan (“CPP”) requires states to significantly reduce carbon emissions from existing power plants and is the centerpiece of the Environmental Protection Agency’s (“EPA”) response to global warming. Many states have filed lawsuits challenging the CPP and some states have vowed that, if those suits are unsuccessful, they will refuse to implement it. In turn, EPA has proposed rules that would implement the CPP by imposing a “federal implementation plan” (“FIP”) upon those recalcitrant states under the authority of the Clean Air Act. Thus, the success of the CPP …

La Victoria De Urgenda: El Inicio De La Lucha Judicial Frente Al Cambio Climatico, Teresa Parejo Navajas

Sabin Center for Climate Change Law

La Sentencia del Tribunal del Distrito de La Haya de junio de 2015, por medio de la cual se obliga al gobierno de los Países Bajos a adoptar una política de mitigación más ambiciosa, ha supuesto una noticia inesperada y valiente que, sin perjuicio de su – en algunas ocasiones – débil argumentación, supone un importantísimo avance en la lucha contra el cambio climático.

Abstract in English
The ruling of The Hague District Court of June 2015 forces the Dutch government to implement a more ambitious mitigation policy in order to comply with its duty of care. This unexpected and …

Climate Change And Human Trafficking After The Paris Climate Agreement, Michael Gerrard

Faculty Scholarship

Climate change is a major contributor to migration and displacement. Persistent drought forced as many as 1.5 million Syrian farmers to move to overcrowded cities, contributing to social turmoil and ultimately a civil war that drove hundreds of thousands of people to attempt to cross the Mediterranean into Europe. Drought also worsened refugee crises in the Sahel, the Horn of Africa and other parts of the continent. Climate change can cause displacement in multiple ways. No reliable estimates exist of the number of people who will be displaced partly or wholly by climate change, due to uncertainties concerning the rate …

Comma But Differentiated Responsibilities: Punctuation And 30 Other Ways Negotiators Have Resolved Issues In The International Climate Change Regime, Susan Biniaz

Sabin Center for Climate Change Law

International climate change negotiations have a long history of being contentious, and much has been written about the grand trade-offs that have allowed countries to reach agreement. Issues have often involved, for example, the level of ambition, differentiated treatment of Parties, and various forms of financial assistance to developing countries.

Lesser known are the smaller, largely language-based tools negotiators have used to resolve differences, sometimes finding a solution as subtle as a shift in the placement of a comma. These tools have operated in different ways. Some, such as deliberate imprecision or postponement, have “resolved” an issue by sidestepping it …

Law School Institutional Repositories: A Survey, Kincaid C. Brown

Law Librarian Scholarship

There has been a dramatic rise in the number of law libraries managing institutional repositories for their law schools. In 2011, there were some 30 law schools with such repositories; now, 80 of the top 100 law schools have their own or participate in a university-wide repository wherein the law school has an identifiable, school-specific collection or community. This article discusses a survey of the of the top 101 law schools, in hopes of facilitating an understanding of the breadth of material to be found in law school institutional repositories.

Environmental Law: Time To Reboot, James Gustave Speth

Sabin Center for Climate Change Law

Presentation given by James Gustave Speth at the 2016 David Sive Memorial Lecture.

Research Governance, Michael Burger, Justin Gundlach

Sabin Center for Climate Change Law

Forthcoming in Climate Engineering and the Law: Regulation and Liability for Solar Radiation Management and Carbon Dioxide Removal (Michael B. Gerrard & Tracy Hester, eds.), this chapter approaches the complex topic of climate engineering research governance in four Parts.

Part I describes the forms research has taken so far and those that are expected in the future. It also offers short summaries of five instances of climate engineering field research conducted since 2009. Part II considers the key issues and concerns that have prompted calls for governance and that have inspired sometimes heated debate of what it should involve. Part …

Integrating Climate Change Resilience Into Hud’S Disaster Recovery Program, Justin Gundlach, Channing R. Jones

Sabin Center for Climate Change Law

The Department of Housing and Urban Development (HUD)’s community development block grant disaster recovery program (CDBG-DR) can better and more clearly incorporate climate resilience and adaptation priorities. This article identifies and analyzes the statutes that have guided HUD's approach to disaster recovery to date, as well as forms of “soft guidance” issued by HUD for use by various stakeholders, including both HUD CDBG-DR program officers and the state and local officials that interact with them. Comparing these materials reveals a tension between the requirement that all projects funded by CDBG-DR “tie back” to the most recent disaster, and the logic …

A Mitigation Based Rationale For Incorporating A Climate Change Impacts Fee Into The Federal Coal Leasing Program, Michael Burger

Sabin Center for Climate Change Law

This paper describes the legal and policy rationale for imposing a fee on federal coal that reflects the costs of the climate change impacts generated by that coal. It notes that the federal government has a duty to mitigate climate impacts from the federal coal leasing program, and that the Department of Interior (“Interior”) and the Bureau of Land Management (“BLM”) have ample authority to impose a climate change impacts fee on coal leases as a form of compensatory mitigation for those coal leases. The paper also discusses technical issues that should be considered when assessing the effectiveness of this …

Considering The Effects Of Climate Change On Natural Resources In Environmental Review And Planning Documents: Guidelines For Agencies And Practitioners, Jessica A. Wentz

Sabin Center for Climate Change Law

This paper describes how climate change will affect natural resources in the United States, and explains why consideration of how climate change will affect those resources is necessary in order to fulfill legal requirements under NEPA and other statutes governing the management of these resources. It also presents examples of how climate change has been meaningfully accounted for in environmental review and planning documents. The accompanying protocol contains guidelines for considering the impacts of climate change in environmental reviews as well as other planning documents (e.g., resource management plans and resource assessments).

Local Law Provisions For Climate Change Adaptation, Justin Gundlach, P. Dane Warren

Sabin Center for Climate Change Law

In September 2014, New York enacted the Community Risk and Resiliency Act (CRRA), which requires in part that the New York Department of State (DOS) and the Department of Environmental Conservation (DEC) create model local laws relating to climate change adaptation for use by local governments. In an effort to assist the State with drafting model local laws for adaptation; to encourage the State to incorporate a broad range of adaptation strategies, including retreat from areas of high flood risk; and to assist local governments with implementation of these programs. The Sabin Center for Climate Change Law has assembled existing …

Sea-Level Rise And Changing Times For Florida Local Governments, David Markell

Sabin Center for Climate Change Law

The legal environment for local government in Florida is beginning to change when it comes to sea-level rise (sometimes referred to as SLR). Innovations in institutional structure and governance strategies are underway in the State as well. This paper reviews three recent developments, which relate primarily to comprehensive planning in the State, and explores their implications for Florida’s local governments, among others. It begins with the State’s decision, in 2011 legislation, to give local governments a new, optional tool – referred to as “Adaptation Action Areas” (AAAs) – to address sea-level rise and related issues in local comprehensive plans. The …

Climate Change And Sustainable Development In Brazilian Law, Gabriel Wedy

Sabin Center for Climate Change Law

This article aims to explain briefly how the National Policy for Climate Change (NPCC) in Brazil - established by Act 12.107/2009 – is structured. This Act will be critically analyzed according to what is being currently discussed on Climate Change Law, both globally and within the United States.

It will also seek to demonstrate the importance of the constitutional principle of sustainable development provided for in the Brazilian Federal Constitution in order to correct omissions and imperfections of the National Policy for Climate Change, whenever it is subject to interpretation and implementation by the Judiciary branch, the Executive branch and …

Sadly, The Paris Agreement Isn't Nearly Enough, Michael B. Gerrard

Faculty Scholarship

Climate change is a major contributor to migration and displacement. Persistent drought forced as many as 1.5 million Syrian farmers to move to overcrowded cities, contributing to social turmoil and ultimately a civil war that drove hundreds of thousands of people to attempt to cross the Mediterranean into Europe. Drought also worsened refugee crises in the Sahel, the Horn of Africa, and other parts of the continent.

Effect Of The Paris Climate Agreement On U.S. Businesses, Michael B. Gerrard, Edward Mctiernan

Faculty Scholarship

In December, 195 countries convened in Paris for the 21st Conference of the Parties to the United Nations Framework Convention on Climate Change. To the surprise and delight of most of the participants, the conference ended in consensus among all the participants on a document, the Paris Agreement, that will be opened for signature on April 22, 2016. President Barack Obama has indicated that the United States will sign it. (Co-author Michael Gerrard participated in the conference.)

Three Major Developments In International Climate Change Law, Michael B. Gerrard, Edward Mctiernan

Faculty Scholarship

The past month has seen a remarkable set of developments at the international level in controlling greenhouse gas (GHG) emissions – the entry into force of the Paris Climate Agreement, and major new agreements on controlling hydrofluorocarbon emissions and pollution from airplanes. The stunning election of Donald Trump on Tuesday casts the future of some but not all of these efforts into doubt, however.