Taxation-Transnational Commons^™

An Offer In Compromise You Can’T Confuse: It Is Not The Opening Bid Of A Delinquent Taxpayer To Play Let’S Make A Tax Deal With The Internal Revenue Service, Irwin J. Katz

Irwin J Katz

Most articles written about offers in compromises read like how to primers. This article, unlike those other articles, explains what an offer in compromise is and what it is not. Starting with the premise that the IRS’ primary goal is to collect the entire amount of any outstanding tax liability, an offer in compromise is not an opening bid of a delinquent taxpayer to engage in tax gamesmanship with the IRS. On the other hand, although in cases of financial hardship, an offer in compromise is a means for a taxpayer to settle her tax liability for a lesser amount, …

The William O. Douglas Tax Factor: Where Did The Spin Stop And Who Was He Looking Out For?, I Jay Katz

Irwin J Katz

ABSTRACT THE WILLIAM 0. DOUGLAS TAX FACTOR: WHERE DID THE SPIN STOP AND WHO WAS HE LOOKING OUT FOR?

Although much better known for his opinions regarding constitutional law and individual rights, Justice William 0. Douglas also left an indelible mark in tax law. Throughout his thirty-six year tenure on the Supreme Court, Douglas wrote a significant number of majority and dissenting opinions in some of the most famous tax law cases of his day. As the title of the article suggests, most of Douglas's opinions were full of spin from the bias of the party he favored and read …