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Social and Behavioral Sciences Commons

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Full-Text Articles in Social and Behavioral Sciences

Loving: Who Can The Irs Regulate?, Robert D. Probasco Dec 2013

Loving: Who Can The Irs Regulate?, Robert D. Probasco

Robert Probasco

A recent change to the regulations governing practice before the Internal Revenue Service, commonly known as “Circular 230,” is under attack.

In 2011, the IRS amended Circular 230 to regulate hundreds of thousands of tax return preparers who were not already covered by Circular 230 as attorneys or CPAs. The government describes these new regulations as of “exceptional importance to the administration of the tax laws.” But in January, the district court in Loving v. Internal Revenue Service granted declaratory and injunctive relief to the plaintiffs, concluding that the IRS lacked the authority to issue or enforce the new regulations. …


Social Media, Privacy, And The Employment Relationship: The American Experience, Ariana R. Levinson Sep 2013

Social Media, Privacy, And The Employment Relationship: The American Experience, Ariana R. Levinson

Ariana R. Levinson

This article posits that privacy issues arising in the United States from the use of social media and the employment relationship are similar to those that have arisen around the world. It suggests, however, that the patchwork of governing legal claims arising under different laws in different jurisdictions may be unique. After a brief introduction, the second section describes the recent passage of legislation in several states that may protect the privacy of job applicants’ passwords to social-media sites. The third section describes the various claims employees may bring under the federal Electronic Communications Privacy Act, in tort for invasion …


Appearances Do Matter! What Libraries Can Learn From Clinton Kelly, Nancy E. Fawley Aug 2013

Appearances Do Matter! What Libraries Can Learn From Clinton Kelly, Nancy E. Fawley

Nancy Fawley

One could easily mistake Clinton Kelly’s closing keynote presentation at ACRL 2011 in Philadelphia last March as light fare. Kelly, cohost of TLC’s What Not To Wear, spoke enthusiastically about the importance of one’s appearance and the necessity of making an extra effort in the way individuals present themselves. His keynote address, and the fact that a fashion expert was a speaker at a conference for librarians, sparked debates on Twitter and in the blogosphere. Do appearances matter? I say they do and add that this applies to buildings and objects, as well. Academic libraries, especially, could benefit from some …