AuthorTitleCitationSummaryYear
Elissa Underwood Marek "LET US WORK, MAN": ASSERTING RIGHTS TO EMPLOYMENT FOR INDIVIDUALS WITH CONVICTION HISTORIES IN AUSTIN, TEXAS 51 Fordham Urban Law Journal 1065 (April, 2024) Introduction. 1065 I. The (Grass)Roots of the Ban the Box and Fair Chance Hiring Movement. 1068 II. Collaborative Policymaking & Community Engagement in Austin, Texas. 1078 III. Radical Resilience in Response to Preemption in Southern States. 1086 IV. Local Governments as Facilitators of Equitable and Sustainable Economic Advancement. 1090... 2024
Matthew Burnett , Rebecca L. Sandefur A PEOPLE-CENTERED APPROACH TO DESIGNING AND EVALUATING COMMUNITY JUSTICE WORKER PROGRAMS IN THE UNITED STATES 51 Fordham Urban Law Journal 1509 (September, 2024) Around the country, jurisdictions are exploring new routes to expand access to justice by empowering community justice workers to provide legal services. Though such activities are often regarded as new, some have existed for decades--people without law licenses have long been authorized to provide representation in immigration matters, Tribal... 2024
Allanah Colley A RENEWED CALL FOR "SÍ, SE PUEDE!" FINDING HEALING AND ACCOUNTABILITY FOR THE SEXUAL HARASSMENT OF LATINA FARMWORKER WOMEN 27 Harvard Latin American Law Review 103 (Spring, 2024) Research indicates that roughly 25 to 50 percent of all women in the United States' workforce have experienced at least one incident of sexual violence. For the more than 560,000 farmworker women who pick and pack fresh produce in the United States agriculture industry, estimates are that over 80 percent have experienced sexual harassment. Yet,... 2024
Erin Chow APP-BASED DRIVERS, EMPLOYEES OR INDEPENDENT CONTRACTORS?: BIG TECH'S FIGHT TO CLASSIFY DRIVERS AS INDEPENDENT CONTRACTORS PRIORITIZES FLEXIBILITY AND INNOVATION OVER LABOR AND CLASS IMPLICATIONS 29 Suffolk Journal of Trial and Appellate Advocacy 89 (2023-2024) We insist that labor is entitled to as much respect as property. But our workers with hand and brain deserve more than respect for their labor. They deserve practical protection in the opportunity to use their labor at a return adequate to support them at a decent and constantly rising standard of living, and to accumulate a margin of security... 2024
Phillis Rambsy , Rebecca Salawdeh CHASING FREEDOM: THE HISTORY OF GOVERNMENT OPPRESSION OF THE MOST VULNERABLE AND HOW EXPANDED LEAVE LAWS CAN PROMOTE LIBERTY FOR WORKERS IN THE WAKE OF DOBBS 27 Employee Rights and Employment Policy Journal 135 (########) In Dobbs v. Jackson Women's Health Organization, the Supreme Court held that the Constitution does not protect a women's right to an abortion, rejecting both equal protection and substantive due process arguments under the Fourteenth Amendment. The Court held that the Constitution must be interpreted as it would have been by the ratifiers, thereby... 2024
Ewa Rejman CHILD MIGRANT WORKERS: THE INVISIBLE CHILDREN? 52 Denver Journal of International Law and Policy 255 (Spring, 2024) From February to December 2023, The New York Times published a series of investigative articles on child migrant workers who take jobs that are off-limits to American children and simply disappear from the system while companies and government officials continued to shift blame to avoid responsibility. This case study serves as a starting point... 2024
Mariana Larson DIVERSITY ON TRIAL: NAVIGATING EMPLOYER DIVERSITY PROGRAMS AMIDST SHIFTING LEGAL LANDSCAPES 8 Business, Entrepreneurship & Tax Law Review 239 (Spring, 2024) In the Summer of 2023, in a pivotal move, the Supreme Court nullified the application of affirmative action policies in both private and public universities nationwide. The Supreme Court's holding stripped the use of any race-conscious guidelines for admission aimed at enhancing diversity on college campuses. Although the Supreme Court's holding is... 2024
Trey Wilkins-Luton DO RE MI: WORKERS' INCLUSION IN ENVIRONMENTAL JUSTICE 54 Environmental Law 461 (Spring, 2024) As environmental justice gains momentum in the United States, scholars and advocates alike have considered how environmental justice interacts with different groups and interests across different social dimensions. The recent broadening of the environmental justice movement has, however, generally overlooked labor considerations. Workers deserve... 2024
Brian D. Barger EMPLOYEE AFFIRMATIVE ACTION 101--OVERVIEW, HISTORY, AND LIKELY CHALLENGES POST-STUDENTS FOR FAIR ADMISSIONS 59-SPG Procurement Lawyer 1 (Spring, 2024) When entities enter into a federal prime contract or subcontract, they often encounter contract or subcontract clauses that include the following employee affirmative action commitments: FAR 52.222-26 Equal Opportunity (E.O. 11246), FAR 52.222-36 Equal Opportunity for Workers with Disabilities, and FAR 52.222-35 Equal Opportunity for Veterans. At... 2024
Amanda Agan, Sonja Starr EMPLOYERS' NEIGHBORHOODS AND RACIAL DISCRIMINATION 53 Journal of Legal Studies 115 (January, 2024) Using a field experiment, we show that the racial composition of employers' neighborhoods predicts discrimination patterns in a direction suggesting in-group bias. Second, building on prior work on ban-the-box laws, we show that employers in less-Black neighborhoods appear much likelier to stereotype Black applicants as potentially criminal when... 2024
Valarie K. Blake , Elizabeth Y. McCuskey EMPLOYER-SPONSORED REPRODUCTION 124 Columbia Law Review 273 (March, 2024) This Article interrogates the current and future role of employer-sponsored health insurance in reproductive autonomy, revealing the impact that employers' coverage choices have on access to reproductive care and the legal infrastructure that prioritizes employer choice over individual autonomy. Over half of the population depends on employers for... 2024
Katie Groves EMPLOYMENT LAW--BLURRED LINES: LOOPHOLES TO AVOID JOINT EMPLOYER LIABILITY--FELDER v. U.S. TENNIS ASS'N, 27 F.4TH 834 (2D CIR. 2022) 29 Suffolk Journal of Trial and Appellate Advocacy 151 (2023-2024) Title VII of the Civil Rights Act of 1967 (Title VII) provides protections to employees against workplace discrimination on the basis of race, color, religion, sex, and/or national origin. However, the terms employee and employer under Title 41, Chapter 21 of the United States Code are ill defined, and can otherwise vary among state and... 2024
Daniel Sparks ENCRYPTING DISCRIMINATION: LGBTQ+ WORKERS IN THE GIG ECONOMY 38 ABA Journal of Labor & Employment Law 69 (2024) While working as an Uber Eats delivery driver in Kansas in 2021, Laine, a transgender man, was required by company policy to display his legal name on his app profile, which he no longer used, effectively disclosing his transgender status. Customers were able to view his profile, which did not match his male gender identity, and he described... 2024
Heidi Liu FROM INFORMATION RESTRICTIONS TO EMPLOYER ACCOUNTABILITY: REFRAMING EMPLOYMENT DISCRIMINATION 57 U.C. Davis Law Review 1797 (February, 2024) Information restrictions have received significant traction as a policy and legislative tool to fight employment discrimination. These policies forbid employers from requesting potentially prejudicial information like criminal records, salary history, or credit scores until the final stage of hiring. The assumption is that this information would... 2024
Terri Gerstein, LiJia Gong HOW LOCAL GOVERNMENT CAN PROTECT WORKERS' RIGHTS EVEN WHEN STATES DO NOT WANT THEM TO: OPPORTUNITIES FOR LOCAL CREATIVITY AND PERSISTENCE DESPITE DOUBLE PREEMPTION 51 Fordham Urban Law Journal 977 (April, 2024) Local governments have emerged as key players in advancing and protecting workers' rights in a growing number of jurisdictions in the United States. They have enacted cutting-edge laws; created local labor agencies; established worker boards or councils to provide input into policy; placed standards-- either high-road practices or at least... 2024
Ella Klahr Bunnell HOW THE FEDERAL ARBITRATION ACT'S "TRANSPORTATION WORKERS EXEMPTION" PROTECTS LAST-MILE DELIVERY DRIVERS 2024 University of Illinois Law Review Online 37 (Spring, 2024) Imagine you are a delivery driver for Amazon. You work long hours, delivering packages from warehouses to local customers. You collect checks that barely make ends meet. After several months, an attorney informs you that Amazon has withheld overtime pay in violation of the Fair Labor Standards Act. You join a class of over 5,000 similarly situated... 2024
Jacob Hamburger HYBRID-STATUS IMMIGRANT WORKERS 73 Duke Law Journal 737 (January, 2024) Precarious work arrangements have become a dominant feature of twenty-first-century political economy. One employer strategy that has contributed to eroding workers' rights and protections is misclassifying employees as independent contractors, avoiding the obligations that come with employee status. Recently, policymakers in some states and at the... 2024
Jared Collins IF IT LOOKS LIKE A DUCK, SWIMS LIKE A DUCK, AND QUACKS LIKE A DUCK, THEN IT PROBABLY IS A DUCK: INTERNS LOOK AND ACT LIKE EMPLOYEES YET LACK BASIC PROTECTIONS 57 Suffolk University Law Review 365 (2024) Large and growing numbers of post-secondary students are working in internships for little or no pay, often while giving up most of the legal rights typically accorded to employees. This is no small assemblage: Internship experience has become a virtual requirement in the scramble to get a foot in the door of many sectors of the labor market ..... 2024
Angela D. Morrison IMMIGRATION ENFORCEMENT CREEP IN IMMIGRANT & EMPLOYEE RIGHTS 58 University of Richmond Law Review 731 (Spring, 2024) As the only agency charged with enforcing the Immigration Reform and Control Act's antidiscrimination provisions, the Immigrant and Employee Rights (IER) section of the Department of Justice's Civil Rights Division plays an important role in protecting worker rights. Yet over the past decade, IER has moved from worker protection to immigration... 2024
Abby Ward IN DEFENSE OF PICKERING: WHEN A PUBLIC EMPLOYEE'S SOCIAL MEDIA SPEECH, PARTICULARLY POLITICAL SPEECH, CONFLICTS WITH THEIR EMPLOYER'S PUBLIC SERVICE 108 Minnesota Law Review 1643 (February, 2024) With the rise of social media and the United States' increasing political polarization, public employees take to social media to post about political issues such as race and policing. But when public employees make posts on political issues in an inflammatory or controversial way, public employers often discipline or fire the employee, fearing... 2024
César F. Rosado Marzán PERSONAL AND POLITICAL: HOW THE ILLINOIS DOMESTIC WORKERS' BILL OF RIGHTS CONNECTED LIVES 57 U.C. Davis Law Review 3033 (June, 2024) Many domestic workers lack basic labor and employment protections in the United States. One of the main reasons domestic work remains unregulated by government lies in cultural and social perceptions of the so-called private domestic sphere and the more public economic sphere where work prevails. These perceptions, termed by sociologists as... 2024
Melissa McElroy PESTICIDE POISONINGS AND DEADLY HAZARDS: USING THE FARM BILL TO PROTECT WORKERS 35 Colorado Environmental Law Journal 387 (Spring, 2024) C1-2Table of Contents Introduction. 388 I. Background of the Farm Bill and Past Conservation Titles. 391 A. History of the Farm Bill. 392 B. OSHA Enforcement. 394 C. Farm Bill Funding. 395 D. Conservation Titles. 396 E. Horticulture Titles. 398 II. Existing Pesticide Legislation. 399 A. The Current State of Pesticide Enforcement. 401 B. 2018 FIFRA... 2024
Margaret H. Zhang PREGNANT WORKERS AND THE CLIMATE CRISIS 91 Tennessee Law Review 431 (Winter, 2024) Introduction. 432 I. Preexisting Poor Outlook for U.S. Pregnant People and Pregnant Workers. 438 A. Deteriorating U.S. Maternal and Infant Health Trends. 438 1. Maternal Health Trends. 439 2. Infant Health Trends. 442 3. Abortion Restrictions to Exacerbate Trends. 446 B. Pregnant People Pulled into Unhealthy Workplaces. 449 1. Workforce... 2024
Holly Morrison PRESERVING EMPLOYEE RIGHTS IN THE ERA OF CANCEL CULTURE 38 ABA Journal of Labor & Employment Law 107 (2024) Emmanuel Cafferty is a middle-aged Hispanic man and former utility worker. In June 2020, Cafferty was terminated after a stranger posted on Twitter a photo of him driving. In the image, Cafferty has his hand hanging out of a truck window and appears to be making what looks like an okay hand sign. According to Cafferty, he was cracking his... 2024
Chase Mays PROTECTING PROTECTED CHARACTERISTICS: STATUTORY SOLUTIONS FOR EMPLOYMENT DISCRIMINATION POST-BOSTOCK 77 Vanderbilt Law Review 1303 (May, 2024) Title VII of the Civil Rights Act of 1964 prohibits employment discrimination on the basis of race, color, religion, sex, or national origin. Significantly, these protected characteristics are undefined, and judicial interpretations of race, sex, and national origin have allowed employers to lawfully discriminate against proxies for these protected... 2024
Louis Cholden-Brown PROTECTING WORKERS AS CONSUMERS AND CONSUMERS FROM WORKERS IN NEW YORK CITY 51 Fordham Urban Law Journal 1095 (April, 2024) I. The Intertwined Birth of Consumer and Worker Protection. 1102 II. Employment As a Public Good. 1111 III. Permitting Workplace Practices. 1116 IV. Clash of Morality and Wage Earning. 1118 V. Embracing the Vision. 1121 2024
Mimi Goldberg QUIZÁS SE PUEDE: EVALUATING UNION SUCCESS IN INCORPORATING IMMIGRANT WORKERS 59 Harvard Civil Rights-Civil Liberties Law Review 303 (Winter, 2024) While unionization has experienced growth over the past couple of years, immigrant incorporation has been widely regarded as the long-term future of the labor movement. Economic shutdown during COVID-19 has revealed that low-wage work is essential to our country. Yet, the immigrants who often occupy these industries are left widely unprotected in... 2024
Alexander Barnes REAL-WORLD CONSEQUENCES FOR ONLINE ACTIONS: THE CASE FOR EXPANDING EMPLOYEE HARASSMENT PROTECTION VIA EMPLOYERS' RIGHTS OF ACTION 48 Seattle University Law Review 165 (Fall, 2024) This Note argues for expanding employers' access to legal remedies that allow them to recoup the costs of protecting their employees from swatting, doxing, and other online harassment arising from their employees' professional activity. Part I provides a brief description and history of the online harassment problem and its potentially deadly... 2024
William R. Corbett REVERSE DISCRIMINATION: AN OPPORTUNITY TO MODERNIZE AND IMPROVE EMPLOYMENT DISCRIMINATION LAW 79 University of Miami Law Review 160 (Fall, 2024) The issue of how to prove discrimination in reverse discrimination cases has produced a division in the circuits and some strongly worded opinions about discriminatory discrimination law. The courts begin with the three-stage proof framework developed by the Supreme Court in 1973 in McDonnell Douglas Corp. v. Green, 411 U.S. 792. Some courts adjust... 2024
Yvette Butler SILENCING THE SEX WORKER 71 UCLA Law Review 726 (September, 2024) This Article argues that sex workers are silenced when they attempt to contribute to lawmaking processes. As a result, they are unable to contribute their knowledge in a meaningful way. The consequence is that laws reflect only one perspective of life in the sex trades: the prostitution abolitionist position that all sex work is inherently a form... 2024
Michelle Bilsky STOP WOKE ACTS: HOW THE LEGISLATIVE ATTACK ON CRT HARMS EQUALITY IN EMPLOYMENT 18 Florida A & M University Law Review 25 (Spring, 2024) In recent years, a growing media movement has publicized the concept of wokeness in America. Stopping wokeness is now a lightning rod for the political right and the political left, with the issue exploding from the traditional political arena to social circles, families, businesses, and even workplaces. The Merriam-Webster dictionary defines... 2024
Emily Sabillon THE FIGHT FOR $25: SB 525 TREATS HEALTHCARE WORKERS AND HEALS A FRACTURED HEALTHCARE SYSTEM 55 University of the Pacific Law Review 477 (May, 2024) C1-2Table of Contents I. Introduction. 478 II. Legal Background. 480 A. The Fight for $25: The Trend to Increase Minimum Wage to Twenty-Five Dollars for California Health Care Workers. 481 B. The Commonalities Between SB 525 and Similarly Situated Bills and Ordinances. 482 C. OHCA and the Rising Cost of Care. 483 III. SB 525. 484 IV. Analysis. 485... 2024
Eushrah Hossain , Valencia Scott , Joshua Rosenthal UNCONVENTIONAL TOOLS FOR STATES AND CITIES TO BUILD WORKER POWER: A CASE STUDY ON NONCOMPETE AGREEMENTS 57 U.C. Davis Law Review 3063 (June, 2024) C1-2Table of Contents Introduction. 3065 I. An Introduction to Noncompete Agreements & Recent Policies. 3068 A. Noncompete Agreements Negatively Impact Worker Mobility, Labor Standards, and Economic Growth. 3069 B. Current Treatment of Noncompete Clauses Under State Law. 3071 C. The Federal Trade Commission's Proposed Rule. 3073 II. Public Comment... 2024
Ty Parks UNIONS, BLACK WORKERS, AND CRIMINAL RECORDS: RECKONING WITH THE LABOR MOVEMENT'S HISTORY OF RACIAL DISCRIMINATION SHOULD LEAD IT INTO THE FUTURE 27 University of Pennsylvania Journal of Law and Social Change 71 (2024) Since the 1970s, the Labor Movement has been debilitated by a dramatic decline in union membership. However, in recent years, public approval of unions and unionization rates have increased, indicating the potential for Labor's resurgence. Ironically, the same demographic of workers that unions have historically excluded are the workers leading... 2024
Madison Diez UNSHACKLING PRECEDENT: THE FIFTH CIRCUIT'S EVOLUTION IN EMPLOYMENT DISCRIMINATION LAW AND A CRITICAL ANALYSIS OF THE BONA FIDE OCCUPATIONAL QUALIFICATION 51 Southern University Law Review 271 (Spring, 2024) Approximately 42% of working women in the United States report that they have been subjected to discrimination in the workplace based on their sex. This discrimination varies from minor workplace perceptions, such as being assigned less demanding work than male employees in the same workplace, to wide spread, institutional practices, such as... 2024
Mell Chhoy , Mark Gaston Pearce WORKER OUTBURSTS, WORKPLACE RULES AND A RESURGENCE OF WORKER VOICE 31 Georgetown Journal on Poverty Law and Policy 355 (Spring, 2024) What started as the Summer of Strikes, as unions across different industries flexed their muscles and rode a wave of revived pro-labor sentiment, has turned into a year marked by some of the largest labor disputes in more than two decades. In total, 2023 saw 451 labor strikes, some of which have resulted in historic victories and pay increases.... 2024
Shannon Murphy "YOU'RE FIRED!": RECOGNIZING A PUBLIC POLICY CLAIM FOR PRIVATE EMPLOYEES SUBJECTED TO POLITICAL DISCRIMINATION IN THE WORKPLACE 75 Florida Law Review 773 (July, 2023) Private employers hold immense power within the employer-employee relationship. The at-will employment presumption provides employers with almost unrestricted discretion in determining whether to terminate employees. Although federal law provides private employees with some protections from unlawful termination, those protections do not extend to... 2023
Robert A. Kearney A MATERIAL QUESTION: DOES TITLE VII APPLY TO MINOR EMPLOYMENT ACTIONS? 83 Maryland Law Review Online 1 (2023) As the Supreme Court recently stated, few federal laws can rank with Title VII of the Civil Rights Act of 1964. That makes it tempting to reserve the law for cases that are equally significant: a termination, for example, and not a shift change. Indeed, courts have been saving Title VII in this way for decades, principally by reading words into the... 2023
Frank D. LoMonte , Conner Mitchell A ROOM WITHOUT A VIEW(POINT): MUST STUDENT-HOUSING EMPLOYEES TRADE FREE SPEECH FOR FREE RENT? 45 Campbell Law Review 147 (Spring, 2023) The COVID-19 pandemic exposed the power that public university speech policies have to silence students. Although few people were better suited to provide a candid assessment to the media of student safety in on-campus housing than resident assistants, all too often these student employees were forbidden from speaking openly, or at all. To... 2023
Ryan H. Nelson AN EMPLOYMENT DISCRIMINATION CLASS ACTION BY ANY OTHER NAME 91 Fordham Law Review 1425 (March, 2023) In a few years, four out of every five nonunion workers in America will have been forced by their employers to sign an individual arbitration agreement as a condition of employment. This new reality, coupled with the U.S. Supreme Court's fealty to compelled arbitration and cramped reading of Rule 23 of the Federal Rules of Civil Procedure (Rule... 2023
Mark I. Schickman ARE EMPLOYER MINORITY AND GENDER DIVERSITY EFFORTS DEAD? 49 Human Rights 11 (October, 2023) The concept of affirmative action was created by Executive Orders 11246 and 11375, issued by republican President Richard Nixon and Texas Democrat President Lyndon Baines Johnson. Those orders created affirmative action obligations on the part of federal contractors to hire more women and minorities. For a half century, the courts have debated... 2023
Sidney E. Holler BRAIDS, LOCS, AND BOSTOCK: TITLE VII'S ELUSIVE PROTECTIONS FOR LGBTQ+ AND BLACK WOMEN EMPLOYEES 26 Journal of Gender, Race and Justice 223 (Winter, 2023) Whiteness and patriarchy frame our understanding of what it means to be and look professional. Workplace grooming and dress standards, inherently rooted in gender and racial stereotypes, often result in policies that place Black women employees at a unique disadvantage, particularly when it comes to hair. Black women who do not conform to... 2023
Anuj Teotia CIVIL PROCEDURE--DUKES COMMONALITY STANDARD--FACTORS THAT COURTS SHOULD WEIGH IN EMPLOYMENT DISCRIMINATION CLASS ACTIONS. WAL-MART STORES, INC. v. DUKES, 564 U.S. 338 (2011) 45 University of Arkansas at Little Rock Law Review 543 (Spring, 2023) Class actions are of great importance to our society, not just because they help adjudicate numerous individuals' claims at once but also because defendants can be liable for millions, sometimes even billions, of dollars. To court system observers, class actions can appear out of place in the world of civil lawsuits because they pose certain risks... 2023
Robert Wennagel DARK SYSTEMS: REPROGRAMMING ARTIFICIAL INTELLIGENCE REGULATIONS TO PROMOTE FAIRNESS AND EMPLOYMENT NONDISCRIMINATION 39 Santa Clara High Technology Law Journal 1 (2022-2023) Automated decision-making (ADM) systems, whether deploying artificial intelligence, machine learning, or other algorithmic processes, have become ubiquitous in modern life, but their use is often unnoticed or invisible to society at large. Currently no federal laws require notice or disclosure to individuals when an ADM is used to collect their... 2023
Ashton Hessee DELAWARE U.S. DISTRICT COURT DISMISSES GAY EMPLOYEE'S CLAIMS OF SEXUAL ORIENTATION DISCRIMINATION 2023 LGBT Law Notes 10 (March, 2023) On February 15, District Judge Richard G. Andrews (D. Delaware) delivered the latest ruling in an employment discrimination suit between Juan Rodriguez, a non-white Hispanic gay man, and his former employer Capital Vision Services, doing business as My Eye Doctor. Rodriguez alleged that his former employer discriminated against him based on sex,... 2023
Keith Cunningham-Parmeter DISCRIMINATION BY ALGORITHM: EMPLOYER ACCOUNTABILITY FOR BIASED CUSTOMER REVIEWS 70 UCLA Law Review 92 (June, 2023) From Uber to Home Depot to Starbucks, companies are increasingly asking customers to rate workers. Gathering data from these ratings, many firms utilize algorithms to make employment decisions. The proliferation of customer ratings raises the possibility that some customers may review workers negatively for racist, sexist, or other illegal reasons.... 2023
Marc Chase McAllister EMPLOYEE BEWARE: WHY SECRET WORKPLACE RECORDINGS ARE RISKY BUSINESS FOR EMPLOYEES 106 Marquette Law Review 485 (Spring, 2023) This Article examines the risks for employees when secretly recording workplace conversations. Although many employers flatly prohibit employees from secretly recording workplace conversations, case law contains dozens of examples of employees conducting such espionage. In the typical case, employees secretly record conversations to gather evidence... 2023
Hale E. Sheppard, Esq. EMPLOYEE RETENTION CREDITS: ANALYZING CONGRESSIONAL AND IRS GUIDANCE 111 Practical 2 PRAC. Tax Strategies 04 (October, 2023) Understanding the Employee Retention Credit (ERC) is a major challenge. This article explores the ERC rules in detail. The U.S. economy is humming along, a major disruption occurs, Congress introduces tax incentives to stabilize matters, the Internal Revenue Service (IRS) provides guidance to implement them, some taxpayers exploit voids and... 2023
Hale E. Sheppard, Esq. EMPLOYEE RETENTION CREDITS: ANALYZING CONGRESSIONAL AND IRS GUIDANCE FROM START TO FINISH 139 Journal of Taxation 03 (September, 2023) This article, the first in a multi-part series, explores the ERC rules from start to finish. The U.S. economy is humming along, a major disruption occurs, Congress introduces tax incentives to stabilize matters, the Internal Revenue Service (IRS) provides guidance to implement them, some taxpayers exploit voids and ambiguities to their financial... 2023
Hale E. Sheppard, Esq. EMPLOYEE RETENTION CREDITS: ANALYZING KEY ISSUES FOR 'PROMOTERS' AND OTHER 'ENABLERS' 139 Journal of Taxation 15 (November, 2023) This article, the third in a series, summarizes the main ERC rules introduced by Congress and the IRS, clarifies the period during which ERC claims will continue, identifies several clues of imminent enforcement actions, and explores a long list of weapons that the IRS likely will utilize, some common, others obscure. It is obvious that the... 2023
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