Tax Law Commons^™

Reconsidering The Mythical Advantages Of Cohabitation: Why Marriage Is More Efficient Than Cohabitation, Eric P. Voigt

Indiana Law Journal

No abstract provided.

Tax Compliance And The Reformed Irs, Leandra Lederman

Articles by Maurer Faculty

The Internal Revenue Service Restructuring and Reform Act of 1998 directed the IRS to transform itself into an agency focused on "customers." What affect will such a focus on service have on compliance? This article analyzes not only the post-IRS reform statistics on enforced compliance but also considers the more important question of the likely impact of IRS friendliness on so-called "voluntary compliance."

Although some have suggested that a kinder IRS might prompt increased voluntary compliance, this article argues that it likely will not, based on the literature examining the impact on voluntary compliance of tax collector service to taxpayers …

The Interplay Between Norms And Enforcement In Tax Compliance, Leandra Lederman

Articles by Maurer Faculty

What will increase individuals' compliance with the federal income tax? There are rich legal, economic, and sociological literatures examining this question. The traditional answer that increased enforcement will increase compliance is supported by both economic modeling and a number of experiments. However, studies show that appeals to normative beliefs about honesty in taxpaying play an important role as well.

A number of scholars have suggested that vigorous enforcement of the tax laws may be counterproductive because it may suggest that noncompliance is the norm. This article argues, in part, that enforcement and a compliance norm are not inconsistent but rather …

Equity And The Article I Court: Is The Tax Court's Exercise Of Equitable Powers Constitutional?, Leandra Lederman

Articles by Maurer Faculty

Article I courts are the other federal courts, infrequently studied despite their important role in the judiciary. This article focuses on the United States Tax Court, an Article I court that hears approximately 95 percent of litigated federal tax cases. The article argues that the Tax Court's current tendency to apply equitable doctrines when necessary to avoid harsh outcomes dictated by statute lacks constitutional authority. First, the article examines the role of Article I courts in the federal judicial system and under the Constitution. Next, it considers the historical and modern meanings of equity and equitable powers in the context …

Are There Procedural Deficiencies In Tax Fraud Cases? A Reply To Professor Schoenfeld, Leandra Lederman

Articles by Maurer Faculty

No abstract provided.

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

Articles by Maurer Faculty

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 Death Of The Income Tax (Or, The Rise Of America’S Universal Wage Tax), Edward J. Mccaffery

Indiana Law Journal

The killing of the income tax has not been open and notorious: such is not the style of contemporary politics. As with other markers of progressive social policy—the promises of universal health care, Obamacare, come to mind6—the income tax is dying a death by stealth, albeit stealth played out in plain view. The plot lines of the tragedy are apparent. The individual “income” tax has been split in two. One tax, for the masses, is a simple, increasingly formless wage tax. This wage/income tax adds higher brackets onto the payroll tax, the model toward which the wage/income tax aims, to …

After Drye: The Likely Attachment Of The Federal Tax Lien To Tenancy-By-The- Entireties Interests, Steve R. Johnson

Indiana Law Journal

No abstract provided.

Tax Liens, Tax Sales, And Due Process, Frank S. Alexander

Indiana Law Journal

No abstract provided.

Taxation-Constitutionality Of Indiana Gross Income Tax Act

Indiana Law Journal

No abstract provided.

Taxation, Allison Dunham

Indiana Law Journal

No abstract provided.

Unfinished Business On The Taxpayer Rights Agenda: Achieving Fairness In Transferee Liability Cases, Steve R. Johnson

Articles by Maurer Faculty

No abstract provided.

The Fcc’S Minority Tax Certificate Program: A Proposal For Life After Death, Erwin G. Krasnow, Lisa M. Fowlkes

Federal Communications Law Journal

In 1995, Congress eliminated the Federal Communications Commission’s (FCC) Minority Tax Certificate Program—a nonintrusive method of encouraging increased participation of minority entrepreneurs as owners in the broadcast and cable industries. Since that time, minorities have faced increased difficulties competing in all facets of the communications industry. These difficulties can be attributed to: (1) increased consolidation within the broadcast industry as a result of provisions of the Telecommunications Act of 1996 relaxing certain broadcast ownership limitations; (2) recent court decisions adverse to minority-specific programs; and (3) continued obstacles faced by minorities in accessing sufficient capital to acquire licenses and compete in …

The Value Of The Tax Certificate, Kofi Asiedu Ofori, Mark Lloyd

Federal Communications Law Journal

Tax certificates are an example of successful incentive regulation. Prior to its repeal in 1995, section 1071 of the Internal Revenue Code permitted the tax-free sale or exchange of media properties to effectuate policies of the Federal Communications Commission. Enacted by Congress in 1943, this provision was originally used to soften the hardship created by involuntary sales of broadcast properties made necessary to reduce ownership concentration in the radio industry. In 1978, the tax certificate was used to promote goals to increase minority ownership of a variety of communications properties. This Article discusses the "value" of tax certificates as a …

Targets Missed And Targets Hit: Critical Tax Studies And Effective Tax Reform, Steve R. Johnson

Articles by Maurer Faculty

No abstract provided.

Section 254 Of The Telecommunications Act Of 1996: A Hidden Tax?, Nichole L. Millard

Federal Communications Law Journal

Congress has the sole power to levy and collect taxes. The Supreme Court has ruled that Congress may delegate this authority to administrative agencies so long as the will of Congress is clearly defined in the legislation. However, section 254 of the Telecommunications Act of 1996 operates as an unconstitutional delegation of Congress' authority to tax. This legislation provides the FCC with unfettered discretion in defining the boundaries of universal service and the authority to mandate that all consumers of telecommunications services subsidize the cost for low-income and rural consumers, as well as schools, libraries, and health care providers.

The Taxpayer's Third Personality: Comments On Redlark V. Commissioner, William D. Popkin

Indiana Law Journal

No abstract provided.

The Use Of Penalty Clauses In Location Incentive Agreements, Matthew T. Furton

Indiana Law Journal

No abstract provided.

Fog, Fairness, And The Federal Fisc: Tenancy-By-The-Entireties Interests And The Federal Tax Lien, Steve R. Johnson

Articles by Maurer Faculty

No abstract provided.

Telecommunications Property Taxation, James A. Amdur

Federal Communications Law Journal

Because of recent changes in the regulatory environment, both states and telecommunications carriers are giving increased attention to property taxation. In analyzing the principles and practices involved in property taxation of telecommunications carriers, the Article emphasizes the relationship between the manner of regulation and the valuation of property. The Article reviews three major cases that deal with significant current valuation issues, and concludes that a uniform system of valuation and taxation would be the optimal solution to resolve many of the issues.

The Morality Of Money: American Attitudes Toward Wealth And The Income Tax, Marjorie E. Kornhauser

Indiana Law Journal

No abstract provided.

The New Rollover Rules And Twenty Percent Withholding Tax On Pension Distributions: Does Good Pension Policy Favor Their Repeal?, Leandra Lederman

Articles by Maurer Faculty

No abstract provided.

Redemptions Incident To Divorce: Reconciling Section 1041 And General Tax Principles, Leandra Lederman

Articles by Maurer Faculty

No abstract provided.

Ferc-Sec Overlapping Jurisdiction And The Ohio Power Litigation: A Loss For Ratepayers, Gary D. Levenson

Indiana Law Journal

No abstract provided.

Commentary: The Tax Legislative Process -- A Critical Need, William D. Popkin

Articles by Maurer Faculty

No abstract provided.

The Taxpayer's Duty Of Consistency, Steve R. Johnson

Articles by Maurer Faculty

No abstract provided.

Food For Thought And Thoughts About Food: Can Meals And Lodging Provided To Domestic Servants Be For The Convenience Of The Employers?, Erik M. Jensen

Indiana Law Journal

No abstract provided.

Corporate Regulation And The Origins Of The Corporate Income Tax, Marjorie E. Kornhauser

Indiana Law Journal

No abstract provided.

Tax Incentives For Investment: A Free Market Future Versus Our Pork Barrel Past, Jb Mccombs

Indiana Law Journal

No abstract provided.

Disguised Sales Between Partners And Partnerships: Section 707 And The Forthcoming Regulations, Karen C. Burke

Indiana Law Journal

No abstract provided.