Computer Law Commons^™

Accessible Reliable Tax Advice, Emily Cauble

University of Michigan Journal of Law Reform

Unsophisticated taxpayers who lack financial resources are disadvantaged by a shortage of adequate tax advice. The IRS does not have the resources to answer all questions asked, and the IRS’s informal advice comes with no guarantee as to its accuracy and offers the taxpayer no protection when it is mistaken. Furthermore, non-IRS sources of advice have not sufficiently filled the void left by a lack of satisfactory IRS guidance. These biases against unsophisticated taxpayers have been noted by existing literature. This Article contributes to existing literature by proposing several novel reform measures to assist unsophisticated taxpayers.

First, with respect to …

Tax Compliance In A Decentralizing Economy, Manoj Viswanathan

Georgia State University Law Review

Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services.

Without legislative and agency intervention, these technologies pose a critical threat to the reporting system underlying domestic and international tax compliance. Until now, legal …

Symbols, Systems, And Software As Intellectual Property: Time For Contu, Part Ii?, Timothy K. Armstrong

Faculty Articles and Other Publications

The functional nature of computer software underlies two propositions that were, until recently, fairly well settled in intellectual property law: first, that software, like other utilitarian articles, may qualify for patent protection; and second, that the scope of copyright protection for software is comparatively limited. Both propositions have become considerably shakier as a result of recent court decisions. Following Alice Corp. v. CLS Bank Int’l, 134 S. Ct. 2347 (2014), the lower courts have invalidated many software patents as unprotectable subject matter. Meanwhile, Oracle America v. Google Inc., 750 F.3d 1339 (Fed. Cir. 2014) extended far more expansive copyright protection …

The Oversimplification Of Deregulation: A Case Study On Clinical Decision Support Software, Deeva V. Shah

Michigan Telecommunications & Technology Law Review

Until the December 2016 passage of the Cures Act, the FDA had regulatory power over clinical decision support (CDS) software; however, the Act removed a large group of CDS software from the FDA’s statutory authority. Congressional intent was to increase innovation by removing regulatory blockades—such as device testing and certification—from the FDA’s purview. This note argues that the enactment of this specific provision of the Act will instead stymie innovation and overlook the unfortunate safety consequences inherent in its deregulation. CDS software is a burgeoning field ripe for innovation; however, rapid innovation can often lead to a slew of mistakes—mistakes …

Possession Of Child Exploitation Material In Computer Temporary Internet Cache, Sungmi Park, Yunsik Jake Jang, Joshua I. James

Journal of Digital Forensics, Security and Law

When considering the possession of child exploitation material U.S. and German courts have the same focus, but slightly different interpretations. This slight difference in interpretation could mean that in one country a defendant will be found guilty of possession while in the other country he or she could be found not guilty. In this work we examine the standards courts in Germany and the United States have used to combat child pornography, and analyze the approaches specifically related to viewing and possession of CEM. A uniform solution is suggested that criminalizes “knowing access with the intention to view” as a …

Towards An Effective Regime Against Online Copyright Infringement In India, Ashwin Ramakrishnan

LLM Theses

With Internet usage on the rise, it is important for India to establish an effective regulatory regime to combat piracy and mass copyright infringement online. This thesis argues that, in the face of unique legal and cultural challenges specific to India, present laws in the country have failed to do so. Unless and until these challenges are met it will be difficult to have an effective mechanism that deals with online copyright infringement. Countries like the United States, Canada, Ireland, and France have all adopted different regulatory models. However, this thesis argues that each not only have significant limitations on …

Fetishizing Copies, Jessica Litman

Book Chapters

Our copyright laws encourage authors to create new works and communicate them to the public, because we hope that people will read the books, listen to the music, see the art, watch the films, run the software, and build and inhabit the buildings. That is the way that copyright promotes the Progress of Science. Recently, that not-very-controversial principle has collided with copyright owners’ conviction that they should be able to control, or at least collect royalties from, all uses of their works. A particularly ill-considered manifestation of this conviction is what I have decided to call copy-fetish. This is the …

Clicks And Tricks: How Computer Hackers Avoid 10b-5 Liability, Ryan H. Gilinson

Brooklyn Law Review

This note argues that computer hackers who sell inside information instead of trading on it themselves, referred to in the note as hacker-sellers, avoid liability under Section 10(b) of the Securities Exchange Act and SEC Rule 10b-5. Rule 10b-5 criminalizes the use of a manipulative or deceptive device “in connection with the purchase or sale of any security.” Hacker-sellers fall outside the scope of this rule for two reasons. First, the type of hacking employed by hacker-sellers is not always “deceptive,” and only the forms of hacking which deceive the computer into thinking an authorized user is seeking access are …

Cannibal Cop Out: The Computer Fraud And Abuse Act, Lenity, Quasi-Strict Liability, Draconian Punishment And A Surgical Solution, Charles S. Wood

Brooklyn Law Review

The Second Circuit has recently joined in a longstanding circuit split regarding the interpretation of the phrase “exceeds authorized access” under the Computer Fraud and Abuse Act (CFAA). The split centers around whether an otherwise authorized computer user who violates usage restrictions has exceeded authorized access. In United States v. Valle, the Second Circuit answered the question in the negative. Upon finding the phrase to be ambiguous, the Second Circuit invoked lenity, and therefore narrowly construed their interpretation in the defendant’s favor. This note argues that the Second Circuit was correct to apply lenity as the plain meaning of the …

“Hello…It’S Me. [Please Don’T Sue Me!]” Examining The Fcc’S Overbroad Calling Regulations Under The Tcpa, Marissa A. Potts

Brooklyn Law Review

Americans have received unwanted telemarketing calls for decades. In response to a rapid increase in pre-recorded calls made using autodialer devices, Congress enacted the Telephone Consumer Protection Act (TCPA) in 1992. The TCPA imposes restrictions on calls made to consumers’ residences and wireless phones using autodialer devices, even if they are not telemarketing calls. Congress appointed the Federal Communications Commission (FCC) to prescribe rules and regulations to enforce the TCPA. In 2015, the FCC released an order that defined autodialer more broadly under the statute. Consequently, devices that have the potential to become autodialers in the future, even if they …

The Question Concerning Technology In Compliance, Sean J. Griffith

Brooklyn Journal of Corporate, Financial & Commercial Law

In this symposium Essay, I apply insights from philosophy and psychology to argue that modes of achieving compliance that focus on technology undermine, and are undermined by, modes of achieving compliance that focus on culture. Insisting on both may mean succeeding at neither. How an organization resolves this apparent contradiction in program design, like the broader question of optimal corporate governance arrangements, is highly idiosyncratic. Firms should therefore be accorded maximum freedom in designing their compliance programs, rather than being forced by enforcement authorities into a set of de facto mandatory compliance structures.

Like A Bad Neighbor, Hackers Are There: The Need For Data Security Legislation And Cyber Insurance In Light Of Increasing Ftc Enforcement Actions, Jennifer Gordon

Brooklyn Journal of Corporate, Financial & Commercial Law

Privacy has come to the forefront of the technology world as third party hackers are constantly attacking companies for their customers’ data. With increasing instances of compromised customer information, the Federal Trade Commission (FTC) has been bringing suit against companies for inadequate data security procedures. The FTC’s newfound authority to bring suit regarding cybersecurity breaches, based on the Third Circuit’s decision in FTC v. Wyndham Worldwide Corp., is a result of inaction—Congress has been unable to pass sufficient cybersecurity legislation, causing the FTC to step in and fill the void in regulation. In the absence of congressional action, this self-proclaimed …

Preserving Human Agency In Automated Compliance, Onnig H. Dombalagian

Brooklyn Journal of Corporate, Financial & Commercial Law

As technology transforms financial services, so too must it transform the regulation of financial markets and intermediaries. The imperative of real-time, prophylactic regulation increasingly compels reallocation of regulatory and compliance budgets to surveillance and enforcement technology. At the same time, in light of the well-known weaknesses of automated systems, securities firms (and their regulators) must temper investment in automation with efforts to augment the agency of compliance professionals. This symposium contribution considers how investment in the professional development of compliance personnel can better integrate automated tools within established compliance and supervisory structures and thereby advance regulatory and operational objectives.

Shedding Light On The "Going Dark" Problem And The Encryption Debate, John Mylan Traylor

University of Michigan Journal of Law Reform

In an effort to protect the enormous volume of sensitive and valuable data that travels across the Internet and is stored on personal devices, private companies have created encryption software to secure data from criminals, hackers, and terrorists who wish to steal it. The greatest benefit of encryption also creates the biggest problem: Encryption software has become so secure that often not even the government can bypass it. The “Going Dark” problem—a scenario in which the government has obtained the legal authority to search a suspected criminal’s encrypted device but lacks the technical ability to do so—is becoming increasingly common. …

Protecting Personal Information: Achieving A Balance Between User Privacy And Behavioral Targeting, Patrick Myers

University of Michigan Journal of Law Reform

Websites and mobile applications provide immeasurable benefits to both users and companies. These services often collect vast amounts of personal information from the individuals that use them, including sensitive details such as Social Security numbers, credit card information, and physical location. Personal data collection and dissemination leave users vulnerable to various threats that arise from the invasion of their privacy, particularly because users are often ignorant of the existence or extent of these practices. Current privacy law does not provide users with adequate protection from the risks attendant to the collection and dissemination of their personal information. This Note advocates …

Copyright And Social Media: A Tale Of Legislative Abdication, Diane Leenheer Zimmerman

Pace Law Review

The focus of this article will be on what I call DMCA 2.0. It will begin by discussing the Digital Millennium Copyright Act (DMCA) and why that statute, passed in 1998 to shore up the enforceability of copyright online by protecting content providers’ ability to engage in forms of technological self-help against online copyright infringers, has been problematic. Part II describes largely unsuccessful efforts in the form of statutes and trade agreements to shore up the DMCA. Part III turns to the latest salvo, the adoption of “voluntary agreements” whereby content owners and ISPs, in particular social media platforms, join …

The Communication Decency Act Gone Wild: A Case For Renewing The Presumption Against Preemption, Ryan J.P. Dyer

Seattle University Law Review

Since its inception, the Internet has disseminated the most vital commodity known to man—information. But not all information is societally desirable. In fact, much of what the Internet serves to disseminate is demonstrably criminal. Nevertheless, in the effort to unbind the “vibrant and competitive free market” of ideas on the Internet, Congress enacted section 230 of the Communications Decency Act, which essentially grants immunity to interactive computer service providers from liability for information provided by a third party. This Comment suggests that, in certain contexts, courts applying section 230 immunity should reexamine the preemptive effect Congress intended section 230 to …

Speculative Tech: The Bitcoin Legal Quagmire & The Need For Legal Innovation, Paul H. Farmer Jr.

Journal of Business & Technology Law

No abstract provided.

Cybersecurity And The Administrative National Security State: Framing The Issues For Federal Legislation, David G. Delaney

Articles by Maurer Faculty

In the digital age, every part of federal government has critical cybersecurity interests. Many of those issues are brought into sharp focus by Edward Snowden's disclosure of sensitive government cyber intelligence programs conducted by the National Security Agency, the Federal Bureau of Investigation, and the Central Intelligence Agency. Courts are reviewing various constitutional and statutory challenges to those programs, two government review groups have reported on related legal and policy issues, and Congress is considering cyber intelligence reform proposals. All of this action comes on the heels of significant efforts by successive administrations to restructure government and pass comprehensive cybersecurity …

Code Is Law, But Law Is Increasingly Determining The Ethics Of Code: A Comment, Jonathon Penney

Articles, Book Chapters, & Popular Press

“Code is Law”, the aphorism Larry Lessig popularized, spoke to the importance of computer code as a central regulating force in the Internet age. That remains true, but today, overreaching laws are also increasingly subjugating important social and ethics questions raised by code to the domain of law. Those laws — like the CFAA and DMCA — need to be curtailed or their zealous enforcement reigned; they deter not only legitimate research but also important related social and ethics questions. But researchers must act too: to re-assert control over the social, legal, and ethical direction of their fields. Otherwise, law …

The Granting Clause And Intellectual Property Rights Management In Open-Source Software Licensing, Vikrant N. Vasudeva

IP Theory

No abstract provided.

Cyberbullying In Schools: Chapter 157 Updates The Law On Suspension For Online Conduct, Sydney Smith

McGeorge Law Review

No abstract provided.

Friend Request Denied: Chapter 619 Prohibits Colleges From Requesting Access To Social Media Accounts, Katherine Pankow

McGeorge Law Review

No abstract provided.

An End To End-To-End? A Review Essay Of Barbara Van Schewick’S Internet Architecture And Innovation, Adam Candeub

Federal Communications Law Journal

Amidst much controversy, the FCC released its landmark "network neutrality" order in December 2010. This regulation prohibits Internet service providers, such as Verizon or Comcast, from discriminating in favor of traffic or content that they own or with which they are affiliated. Professor Barbara van Schewick's recently published book, Internet Architecture and Innovation, could not be timelier. Employing a variety of economic and technical arguments, van Schewick defends the type of regulation the FCC passed as necessary to preserve the Internet's potential for innovation. My central critique of Internet Architecture is its deployment of economic theories on one side of …

Fair For Whom? Amazon Kindles The Fight Over Internet Sales Tax, 46 J. Marshall L. Rev. 357 (2012), Matthew Martin

UIC Law Review

No abstract provided.

Cloudy With A Chance Of Waiver: How Cloud Computing Complicates The Attorney-Client Privilege, 46 J. Marshall L. Rev. 383 (2012), Timothy Peterson

UIC Law Review

No abstract provided.

Attention All Internet Users: How Proposed Amendments To The Communications Decency Act Could Save Your Reputation, Niki Blumentritt

Legislation and Policy Brief

Imagine a beautiful fall day on a Southern college campus. The leaves are changing, and the sound of the band practicing for this weekend’s big game echoes throughout campus.  Jane, a college freshman, is walking through campus on the way back to her dorm from her Biology 101 class.  Usually, Jane’s walk is uneventful, aside from the occasional run-in with a friend or sorority sister; however, today is much different.  Jane notices that many people are staring, pointing, and snickering at her.  Is there something on her face?  She quickly pulls out her compact and realizes that all makeup is …

Federal Register 2.0: Public Participation In The Twenty-First Century, Lauren R. Dudley

Legislation and Policy Brief

On July 26, 2010, the Office of the Federal Register and the Government Printing Office (GPO) launched “Federal Register 2.0,” a web version of the daily Federal Register.  As of now, the site is only a prototype; therefore, “Federal Register 2.0” is not yet an official legal edition of the Federal Register, and it will not become official until the Administrative Committee of the Federal Register (ACFR) issues a regulation granting “Federal Register 2.0” official legal status.  Once “Federal Register 2.0” becomes official, the website will allow the public to receive notice of proposed agency regulations, link to a separate …

Restraining Amazon.Com's Orwellian Potential: The Computer Fraud And Abuse Act As Consumer Rights Legislation, Alicia C. Sanders

Federal Communications Law Journal

In 2009, Amazon.com decided to correct a potential copyright violation by deleting e-books by George Orwell and Ayn Rand from the Kindles of users who had already purchased the offending texts. Two of those users, Justin Gawronski and Antoine Bruguier, claimed that Amazon.com had violated the Computer Fraud and Abuse Act (CFAA) by accessing their Kindles without authorization. The plaintiffs also relied on other causes of action, including breach of contract and trespass to chattels. Although the dispute quickly settled, the Gawronski lawsuit remains a useful case study that shows why the CFAA is a useful protection for consumers. Recently, …

With Great Technology Comes Great Responsibility: Virginia's Legislative Approach To Combating Cyberbullying, Kelsey Farbotko

Richmond Public Interest Law Review

This comment will examine Virginia's statutory response to the growing problem of cyberbullying, focusing particularly on the bills introduced in the most recent Virginia General Assembly ses- sion. Section II will define cyberbullying and other cybercrimes, as well as discuss the effects of this form of harassment and the impor- tance of regulating speech in this manner. Section III will describe current statutes that regulate cyberbullying, as well as the three bills that came before the Virginia General Assembly in its 2011 session. Particularly important is House Bill 2059, which differs from the oth- er two bills not only because …