Tax Law Commons^™

Illness/Wellness, Ableism & Perfectibility In The Tax Code, Diane Klein Kemper

UMKC Law Review

No abstract provided.

Rewriting The Playbook: The X’S And O’S Of The House Settlement And The Future Of Student-Athletes’ Voice In Their Compensation, Matthew K.V. Glazer

Seattle University Law Review

Since the formation of the National Collegiate Athletic Association (NCAA) in the 1900s, collegiate athletes (student-athletes) have been prohibited from using their own name, image and likeness (NIL) for profit. But on July 1, 2021, the NCAA changed course and began allowing student-athletes to profit from their own NIL. In the past few years, U.S. college athletics have undergone significant changes, most notably introducing monetary compensation for student-athletes’ NIL. While these changes were long overdue and ultimately beneficial, they have significantly disrupted the landscape of college sports, giving rise to numerous challenges that some experts have compared to the “Wild …

Mr. Trump Goes To Washington Part Ii: A Review Of Richard Delgado's 2025, Kevin Johnson

Seattle University Law Review

Richard Delgado’s The Rodrigo Chronicles have captivated a generation of law students and legal scholars.  Mapping the terrain of race, racism, and Critical Race Theory (CRT), the skillful, and long-running narrative series stands as a testament to Delgado’s dedication to justice for all.

The Rodrigo Chronicles are simply one of Delgado’s many intellectual contributions and part of an unparalleled scholarly legacy.  As one of the founders of CRT, he produced a landmark body of scholarship –authoring the field's primary text,  making the argument for the regulation of hate speech,  forcefully challenging the Black/white binary of civil rights that long dominated …

The Martha Wright-Reed Act: How The Fcc Took One Step Forward For Communication Equality For Deaf Individuals In Correctional Facilities And How It Could Be Expanded, Ashley Seebold

Seattle University Law Review

For decades, phone companies preyed on incarcerated individuals and their loved ones due to the lack of regulation of jail phone calls.2 In 2021, the average cost of a fifteen-minute jail phone call was about $3.3 In 2022, the average cost rose to $5.74, while some individuals faced an extreme charge of $24.82 for the same amount of time.4 In the early 2000s, consumer advocate and concerned grandmother Martha Wright-Reed called upon the Federal Communications Commission (FCC) to fix the imbalance so she could speak to her incarcerated grandson.5 Eventually, in 2023, the FCC answered her call to action and …

Addressing The Stale Line Of Sports-Betting Behavior: Examining The Economic Shortfalls And Tax Solutions In Legalizing Sports Betting, Peyton Rameas

Vanderbilt Journal of Entertainment & Technology Law

Sports betting is a form of gambling that does not suffer from the same negative social stigma as casino gambling despite its equally addictive properties and damaging impact on household consumption. While sports betting was previously banned in most of the United States, following the Murphy v. National Collegiate Athletic Association decision, which empowered states to regulate sports betting within their borders, a wave of states that previously banned all forms of sports betting legalized the practice. Unsurprisingly, this rapid legalization of sports betting was accompanied by a flurry of statewide regulations, leading to disparate consumer protection across the states. …

How The Dod Discourages Military Families From Seeking Mental Health Counseling, Christina Welch

Seattle University Law Review

The Department of Defense’s (DoD) administration of the Exceptional Family Member Program (EFMP) presents significant barriers to mental health care access for military spouses and children. This paper explores how the EFMP, though designed to support military families with special needs, inadvertently creates barriers to mental health treatment. Military family members often do not seek mental health treatment to avoid the program's mandatory enrollment requirements. Military family members often view enrollment in the program undesirable because enrollment can restrict the pool of potential future duty assignment locations that are available to service members.

The lack of comprehensive data collection by …

2025, Richard Delgado

Seattle University Law Review

"In a cutting and provocative social critique in one of the more extended Rodrigo Chronicles, Richard Delgado in 2025 employs skillful narrative—one of CRT’s many contributions to legal scholarship —to tell a gripping story of just how far the nation has descended into darkness with President Trump’s re-election. In Delgado’s vision, law professors—along with other political opponents of the President: immigrants, people of color, LGBTQ+ people, women, the underserved—have targets on their backs."

-excerpt from Kevin Johnson's review of 2025

The Preventative Care Gap: Completing The Aca’S Vision For Health, Abby Nagaich

Seattle University Law Review

This Note examines the preventive care mandate under the Affordable Care Act (ACA) and the legal, political, and practical challenges that threaten its effectiveness. While the ACA significantly expanded access to no-cost preventive services, gaps remain—particularly in behavioral health, obesity management, and equitable service delivery. Ongoing litigation, potential administrative rollbacks, and shifting political leadership further destabilize this critical component of public health policy.

This Note argues that for the ACA to fulfill its original promise—and for any health framework to succeed—preventive care must be redefined as a comprehensive, early intervention approach grounded in both systemic access and patient education. It …

Algorithmic Tax Ownership, Young Ran (Christine) Kim, Dmitry Erokhin

Articles

Tax ownership is a crucial concept for determining tax liabilities, compliance, and enforcement. However, neither the courts nor the IRS has provided clear guidance on how to analyze it. Since the Supreme Court first outlined a twenty-six-factor test for determining tax ownership in Frank Lyon Co. v. United States in 1978, this multifactor test has remained largely unchanged, and there has been no further guidance from the courts or the IRS to this day. Even tests with shorter lists of factors only add to the confusion regarding compliance and enforcement, as there is no clarity on which factors are most …

National Report Of United States (2025), Christine Speidel

Research Reports & White Papers

The Observatory on the Protection of Taxpayers’ Rights (OPTR) identifies principles, minimum standards and best practices for the effective protection of taxpayers’ rights. It allows for the permanent monitoring of global compliance with such minimum standards and their amendment and development in different regions of the world.

Nevada Health And Bioscience Asset Corporation V. State Of Nevada Ex Rel. Department Of Taxation And Nevada Tax Commission, 142 Nev. Adv. Op. (May 28, 2026), Collin Faught

Nevada Supreme Court Summaries

The court held that contracting with a government entity does not prevent an otherwise qualifying charitable organization from receiving a sales and use tax exemption.

Confronting Inequality: Three Eras Of Gender And Tax Scholarship, Bridget J. Crawford

Loyola of Los Angeles Law Review

Tax law is not neutral—it encodes social values and reinforces certain longstanding hierarchies. For over fifty years, legal scholarship at the intersection of gender and tax has exposed how seemingly neutral tax laws perpetuate gender inequality. This Article uses the metaphor of quilting to trace the evolution of this scholarly field across three distinct eras.

Part I names and defines the designing era (1971–1986), which began with Grace Blumberg’s writing on the gendered impact of tax laws on marriage, labor, and caregiving; she framed taxation as a tool of social control over women. Blumberg’s work laid the foundation for other …

How Should West Virginia Approach Scholarship Granting Organizations, Elaine Waterhouse Wilson

West Virginia Law Review Online

The One Big Beautiful Bill Act (“OB3”) introduced Scholarship Granting Organizations (“SGOs”) into federal tax law through new Internal Revenue Code § 25F, which creates a federal income tax credit for qualifying contributions to state-certified scholarship organizations beginning in 2027. Because SGOs have long existed at the state level as part of broader school choice initiatives, Code Section 25F delegates to participating states, including the responsibility to certify eligible organizations and establish oversight procedures. West Virginia’s decision to participate in the federal SGO framework, coupled with its recent adoption of the Hope Scholarship Program, places the state at the center …

Poor Esg: Regressive Effects Of Climate Stewardship, Zohar Goshen, Assaf Hamdani, Alex Raskolnikov

BYU Law Review

The rise of inequality and global warming are the two ultimate challenges of our time. After decades of congressional failure to address climate change, the private sector has stepped in and adopted a set of environmental, social, and governance (ESG) policies as a market-based solution to a public policy failure. ESG advocates hope that corporate executives would save our planet. Where Congress failed, ESG will succeed.

This Article argues that if ESG-driven climate stewardship ever achieves the scale necessary to have a real impact on global warming, it will hurt the poor. Legislative interventions to combat climate change are nearly …

The Constitution And Financial Freedom: Analyzing First Amendment Claims About Cryptocurrencies, Mithun Imbulamure

Brooklyn Journal of Corporate, Financial & Commercial Law

In recent years, the United States has intensified regulatory oversight of cryptocurrency technologies. In August 2022, the Treasury Department's Office of Foreign Assets Control sanctioned Tornado Cash, a cryptocurrency mixer, leading to the prosecution and conviction of its developers for operating an unlicensed money transmitting business. Congress also amended § 6050I of the Tax Code through the Infrastructure Investment and Jobs Act, extending cash transaction reporting requirements to digital assets. These developments prompted cryptocurrency advocates to assert First Amendment protections for their activities, arguing that compelled disclosure requirements violate associational privacy and that computer code constitutes protected speech. The government …

A Gdpr-Compliant Fatca Structure?, Michael Hatfield

Articles

A 2025 Belgian Data Protection Authority (DPA) decision and ensuing preliminary questions referred by the Belgian Market Court to the Court of Justice of the European Union (CJEU) highlights the tension between the General Data Protection Regulation (GDPR) and the US Foreign Account Tax Compliance Act (FATCA) structure in Europe. The FATCA structure relies on intergovernmental agreements (FATCA IGAs) between the US and EU Member States. Under these agreements, Member State tax authorities transfer personal data of their citizens and residents to the US Internal Revenue Service (IRS). It may be determined that these transfers violate some or all of …

Factors Behind Choosing Carbon Tax Vs Carbon Trading To Curb Environmental Impact: The Asean Case, Mohamed Redza Mohamed Zakaria, Albertus Prabu Siagian

Indonesian Journal of Environmental Law

Carbon accumulation in the atmosphere is a major environmental impact of today's economy. To make carbon emissions costlier, ASEAN country members have different preferences. Some choose not to price the carbon yet, some choose carbon taxation first (regardless carbon trading follows later or not), and some choose carbon trading first (regardless carbon taxation follows later or not).

This paper aims to assess whether these differences are shaped by the difference in the population size and the economic level of their respective countries. This paper hypothesizes that ASEAN country members with lower income per capita tend to not price the carbon …

Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel

The Journal of Business, Entrepreneurship & the Law

This comment examines the challenges current federal tax policy faces in addressing the rapidly expanding and volatile digital asset market. The author argues that the Internal Revenue Service’s (IRS) current "piecemeal" approach to defining taxable events—such as mining and staking—creates significant uncertainty for taxpayers and leads to strategic litigation. To resolve these issues, the article proposes the adoption of Unliquidated Tax Reserve Accounts (ULTRAs) as an alternative reporting framework. By utilizing blockchain's inherent capability to track notional interests, ULTRAs allow the IRS to account for economic activity while offering taxpayers the flexibility to defer actual payment until the assets are …

Relevance Matters After Patel: Where The Economic Substance Doctrine Goes From Here, Daniel Chung

The Journal of Business, Entrepreneurship & the Law

This article examines the modern Economic Substance Doctrine (ESD) through the framework of the Tax Court's decision in Patel v. Commissioner. The author argues that Patel serves as a "doctrinal reset," restoring the ESD to its intended role as a narrow, purpose-driven judicial backstop rather than a generalized anti-abuse tool. Central to this analysis is the reemergence of a "relevance" inquiry, which requires courts to determine if the ESD applies to a transaction at all—based on pre-codification common law—before engaging the statutory two-prong test under Section 7701(o) . While the court in Patel ultimately found the doctrine relevant and sustained …

It's The Night Of The Living Deepfakes: The Threat Of Deepfakes On The Film Industry, Neki Shero

DePaul Business & Commercial Law Journal

No abstract provided.