Author | Title | Citation | Document Type | Case Status | Year | Summary | Relevancy |
PENALTIES |
§ 13A:35.50. Return Preparers-Frivolous Position |
CASEY § 13A:35.50 |
Law Review Articles and Other Secondary Sources |
|
2022 |
The Service may seek injunctions against preparers who are advocating frivolous positions. For example, it has obtained injunctions against preparing returns claiming a credit or refund as reparations for slavery. The 2006 Tax Relief and Health Care Act increased the penalty for submitting a frivolous return position from $500 to $5,000. Also,... |
Most Relevant |
Jones-Sawyer (A) |
2021 CA A.B. 2296 (NS) |
2021 California Assembly Bill No. 2296, California 2021-2022 Regular Session |
Legislation (Proposed & Enacted) |
|
2022 |
An act to amend Section Sections 8301.1, 8301.2, and 8301.7 of the Government Code, relating to state government. AMENDED IN SENATE AUGUST 11, 2022 CALIFORNIA LEGISLATURE--2021-22 REGULAR SESSION ASSEMBLY BILL No. 2296 Introduced by Assembly Member Jones-Sawyer February 16, 2022 An act to amend Section Sections 8301.1, 8301.2, and 8301.7 of the Government Code, relating to state government. LEGISLATIVE COUNSEL'S DIGEST AB 2296, as amended, Jones-Sawyer. Task Force to Study and Develop Reparation Proposals for African Americans. Existing law establishes the Task Force to Study and... |
Most Relevant |
Solages, Michaelle C. |
2021 NY A.B. 9435 (NS) |
2021 New York Assembly Bill No. 9435, New York Two Hundred Forty-Fourth Legislative Session |
Legislation (Proposed & Enacted) |
|
2022 |
BRISPORT SOLAGES, AUBRY, DICKENS, PRETLOW, WILLIAMS, WALKER, PEOPLES-STOKES, COOK, VANEL, HYNDMAN, CAHILL, JEAN-PIERRE, BICHOTTE HERMELYN, TAYLOR, DILAN, DARLING, JOYNER, BENEDETTO, EPSTEIN, FRONTUS, REYES, NOLAN, O'DONNELL, CRUZ, ZINERMAN, JACKSON, BURGOS, FORREST, ANDERSON, GONZALEZ-ROJAS, J. RIVERA Relates to acknowledging the fundamental injustice, cruelty, brutality, and inhumanity of slavery in the city of New York and the state of New York; establishes the New York state community commission on reparations remedies to examine the institution of slavery, subsequently de jure and... |
Most Relevant |
Assemblymen Spearman |
2022 NJ A.B. 938 (NS) |
2022 New Jersey Assembly Bill No. 938, New Jersey Two Hundred Twentieth Legislature - First Annual Session |
Legislation (Proposed & Enacted) |
|
2022 |
Establishes New Jersey Reparations Task Force." ASSEMBLY |
Most Relevant |
2022 Primary Sponsor(s): Rice |
2022 NJ S.B. 386 (NS) |
2022 New Jersey Senate Bill No. 386, New Jersey Two Hundred Twentieth Legislature - First Annual Session |
Legislation (Proposed & Enacted) |
|
2022 |
Establishes New Jersey Reparations Task Force." SENATE |
Most Relevant |
Kerri M. Gefeke |
AMERICA TO ME--A PUBLIC NUISANCE REPARATIONS FRAMEWORK THROUGH THE LENS OF THE TULSA MASSACRE |
55 UIC Law Review 681 (Winter 2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
I. Introduction. 682 II. Background. 686 A. What are Reparations?. 686 B. Types of Reparations Provided by the United States in the Past. 687 1. The Rhetoric of Race and Understanding United States History. 687 2. Reparations to the Sioux Nation. 688 3. Reparations to Japanese-Americans Internment Survivors. 689 4. Reparations for the Tuskegee... |
Most Relevant |
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Civil Action to Enforce Court-ordered Support Obligations Pursuant to the Social Security Act Sec. 460 (42 U.S.C. Sec. 660) Complaint for Declaratory Relief, Injunctive Relief and Damages Applied Severally and Jointly to Defendants Sued Individually Demand for African Reparations as a Descendant of Babylonian Talmudbased War Crimes Associated With Victim-Humiliation-Producing, Hated-Based, Pedopiille-Oriented, Law-of-Moser Enforcement of the Critical Race Paradigm |
2022 WL 2757431 |
Trial Court Documents |
|
2022 |
I, Cheryl D. Uzamere, am the petitioner and the plaintiff in the above-entitled action. 2) The Kings County Family Court case for which I filed a petition for spousal support is Cheryl... |
Most Relevant |
Amber Baylor |
CRIMINALIZED STUDENTS, REPARATIONS, AND THE LIMITS OF PROSPECTIVE REFORM |
99 Washington University Law Review 1229 (2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
Introduction. 1230 I. A Reparations Framework: Outlining Injury To Criminalized Students. 1234 A. The History and Harm of Criminalizing Students. 1238 B. Law Enforcement in Schools. 1242 C. School Order Misdemeanors. 1246 D. Students in Criminal Courts. 1249 E. Reforms Reducing the Criminalization of Students. 1254 1. School Discipline Reform. 1255... |
Most Relevant |
Mickaela J. Fouad |
DOWN AND DIRTY: REMEDIES AND REPARATIONS FOR INTERSECTED ENVIRONMENTAL AND REPRODUCTIVE JUSTICE |
87 Brooklyn Law Review 1423 (Summer, 2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
In 2016, Flint, Michigan's water crisis captured the nation's attention and prompted widespread conversations concerning environmental racism. In the fall of 2021, claims, including a class action suit, brought by city residents culminated in a historic $626 million award. But today, even after this settlement, many Flint residents still mistrust... |
Most Relevant |
Charisa Smith |
FROM EMPATHY GAP TO REPARATIONS: AN ANALYSIS OF CAREGIVING, CRIMINALIZATION, AND FAMILY EMPOWERMENT |
90 Fordham Law Review 2621 (May, 2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
America's legacy of violent settler colonialism and racial capitalism reveals a misunderstood and neglected civil rights concern: the forced separation of families of color and unwarranted state intrusion upon caregiving through criminalization and surveillance. The War on Drugs, the Opioid Crisis, and the COVID-19 pandemic are a few examples... |
Most Relevant |
Nina Oishi |
LOVE, MEMORY, AND REPARATIONS: LOOKING TO THE BOTTOM TO UNDERSTAND HAWAI'I'S MAUNA KEA MOVEMENT |
29 Asian American Law Journal 126 (2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
The activism on Mauna Kea opposing the construction of the Thirty Meter Telescope has become a flashpoint in local media and a watershed moment for Hawaiian movements. In this Note, I apply the critical legal theory concept of looking to the bottom to understand the Mauna Kea movement as part of a broader theory of reparations for Native... |
Most Relevant |
Theodoros Papazekos |
POWER PLAY GOAL: ANALYZING ZONING LAW AND REPARATIONS AS REMEDIES TO HISTORIC DISPLACEMENT IN PITTSBURGH'S HILL DISTRICT |
29 Georgetown Journal on Poverty Law and Policy 407 (Spring, 2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
Pittsburgh's Hill District ranked among the most important historically Black neighborhoods in America until the heart of the neighborhood was razed in 1956. When urban renewal hit Pittsburgh, 1,500 families were displaced from the Lower Hill District, replaced by what would become a hockey arena. The displacement had catastrophic results for the... |
Most Relevant |
Aris Folley |
Racial justice groups press Biden to form reparations commission |
2022 The Hill 1436822 (5/6/2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
Racial justice groups and other organizations are pressing President Biden to use his executive authority to form a federal commission to study and develop reparations proposals for African Americans, as legislation calling for similar action has stalled in Congress for more than a year. |
Most Relevant |
Vanessa Zboreak |
REGULATORY REPARATIONS |
14 Elon Law Review 215 (2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
I. Introduction. 215 II. Reparations frameworks. 219 A. Theories of Reparations Compensation. 219 B. Tort Theory & Limits of Reparations Litigation. 223 C. Reparations as Legislative Repair. 228 III. Regulatory Reparations Groundwork. 235 A. Reparative Regulatory Review. 236 B. Citizen Petitions for Reparations Review. 242 C. Complementarity with... |
Most Relevant |
Kendall Lawrenz |
REMEDYING THE HEALTH IMPLICATIONS OF STRUCTURAL RACISM THROUGH REPARATIONS |
90 George Washington Law Review 1018 (August, 2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
From the early introduction of slavery to the United States, not only did the economic prosperity of slavery depend on extracting reproductive labor from Black birthing people, but so did the field of medicine. Enslaved Black people were experimented on and forced to undergo inhumane procedures in the name of science, yet as the medical profession... |
Most Relevant |
Adam Coretz |
REPARATIONS FOR A PUBLIC NUISANCE? THE EFFORT TO COMPENSATE SURVIVORS, VICTIMS, AND DESCENDANTS OF THE TULSA RACE MASSACRE ONE HUNDRED YEARS LATER |
43 Cardozo Law Review 1641 (April, 2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
C1-2Table of Contents Introduction. 1642 I. Background. 1645 A. History of the Greenwood District and the 1921 Tulsa Race Massacre. 1645 B. History and Evolution of Public Nuisance as a Tort. 1649 C. Defining Public Nuisance at Common Law Today. 1651 D. Public Nuisance in Oklahoma. 1652 E. Tulsa Race Massacre Lawsuit. 1654 F. Race Reparations for... |
Most Relevant |
Martha M. Ertman |
REPARATIONS FOR RACIAL WEALTH DISPARITIES AS REMEDY FOR SOCIAL CONTRACT BREACH |
85 Law and Contemporary Problems 231 (2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
Acute crises such as the COVID-19 pandemic and the 2008 financial meltdown exposed and exacerbated chronic racial wealth disparities. Those disparities accumulated over time as government and private actions--often involving contracts--systemically benefitted White Americans and institutions at the expense of African-Americans. This Article focuses... |
Most Relevant |
Joyce Hope Scott |
REPARATIONS, RESTITUTION, AND TRANSITIONAL JUSTICE: AMERICAN CHATTEL SLAVERY & ITS AFTERMATH, A MORAL DEBATE WHOSE TIME HAS COME |
39 Wisconsin International Law Journal 269 (Spring, 2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
The Atlantic trafficking and subsequent enslavement of captive African men, women, and children represents the greatest crime of all time, the theft of humanity and personhood which resulted in a permanent state of dispossession, exile, and homelessness. This tragedy, nevertheless, provided the engine that enabled the rise of the economic empire of... |
Most Relevant |
Gabriel J. Chin *, Anna Ratner ** |
THE END OF CALIFORNIA'S ANTI-ASIAN ALIEN LAND LAW: A CASE STUDY IN REPARATIONS AND TRANSITIONAL JUSTICE |
29 Asian American Law Journal 17 (2022) |
Law Review Articles and Other Secondary Sources |
|
2022 |
For nearly a century, California law embodied a rabid anti-Asian policy, which included school segregation, discriminatory law enforcement, a prohibition on marriage with Whites, denial of voting rights, and imposition of many other hardships. The Alien Land Law was a California innovation, copied in over a dozen other states. The Alien Land Law,... |
Most Relevant |
PENALTIES |
§ 13A:35.50. Return Preparers-Frivolous Position |
CASEY § 13A:35.50 (2021) |
Law Review Articles and Other Secondary Sources |
|
2021 |
The Service may seek injunctions against preparers who are advocating frivolous positions. For example, it has obtained injunctions against preparing returns claiming a credit or refund as reparations for slavery. The 2006 Tax Relief and Health Care Act increased the penalty for submitting a frivolous return position from $500 to $5,000. Also,... |
Most Relevant |
Arthur H. Boelter |
§ 4:125. Injunction against future preparer activities |
IRS-TXPINT § 4:125 (2021) [Tax Penalties and Interest] |
Law Review Articles and Other Secondary Sources |
|
2021 |
The issuance of an injunction against future return preparation activities is within the discretion of the court. Even where a court finds that a preparer has continually or repeatedly disregarded rules and regulations related to the Code, a court may decline to issue a blanket injunction. A blanket injunction is warranted where the government can... |
Most Relevant |
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2021 CONG US HR 40 |
117th CONGRESS, 1st Session (1/4/2021) |
Legislation (Proposed & Enacted) |
|
2021 |
To address the fundamental injustice, cruelty, brutality, and inhumanity of slavery in the United States and the 13 American colonies between 1619 and 1865 and to establish a commission to study and consider a national apology and proposal for reparations for the institution of slavery, its subsequent de jure and de facto racial and economic discrimination against African Americans, and the impact of these forces on living African Americans, to make recommendations to the Congress on appropriate remedies, and for other purposes. Ms. Jackson Lee (for herself, Ms. Plaskett, Mr. Rush, Mr.... |
Most Relevant |
|
2021 CONG US S 40 |
117th CONGRESS, 1st Session (1/25/2021) |
Legislation (Proposed & Enacted) |
|
2021 |
To address the fundamental injustice, cruelty, brutality, and inhumanity of slavery in the United States and the 13 American colonies between 1619 and 1865 and to establish a commission to study and consider a national apology and proposal for reparations for the institution of slavery, its subsequent de jure and de facto racial and economic discrimination against African Americans, and the impact of these forces on living African Americans, to make recommendations to the Congress on appropriate remedies, and for other purposes. Mr. Booker (for himself, Mr. Durbin, Mrs. Feinstein, Mr. Coons,... |
Most Relevant |
a slavery era database that includes all records made available to the..." |
2021 DC L.B. 48 (NS) |
2021 Washington DC Legislative Bill No. 48, Washington DC Council Period Twenty-Four (1/28/2021) |
Legislation (Proposed & Enacted) |
|
2021 |
To amend the Department of Insurance and Securities Regulation Establishment Act of 1996 to require the Commissioner of the Department of Insurance, Securities, and Banking to establish by a time certain a slavery era database of records relating to slaveholding; to establish the Reparations Foundation Fund to provide funds for reparations that may be distributed to certain District residents, and to establish the Reparations Task Force to study and develop reparation proposals for African Americans whose ancestors suffered as a result of the institution of slavery.... |
Most Relevant |
Kendrick, Dar'shun 93rd; Mitchell, Billy 88th; Scott, Sandra 76th; Williams, Al 168th; Hutchinson, Shelly 107th; Schofield, Kim 60th |
2021 GA H.R. 12 (NS) |
2021 Georgia House Resolution No. 12, Georgia One Hundred Fifty-Sixth General Assembly - 2021-2022 Regular Session (1/13/2021) |
Legislation (Proposed & Enacted) |
|
2021 |
Congress; creation of a reparations study committee; express support House Resolution 12 By: Representatives Kendrick of the 93rd, Mitchell of the 88th, Scott of the 76th, Williams of the 168th, Hutchinson of the 107th, and others A RESOLUTION Expressing support for the creation of a reparations study committee by the 117th United States Congress and reaffirming this state's opposition to racial discrimination; and for other purposes. WHEREAS, millions of Africans and their descendants were enslaved in the United States and the 13 American colonies, including the Georgia colony and... |
Most Relevant |
Kendrick, Dar'shun 93rd; Mitchell, Billy 88th; Scott, Sandra 76th; Williams, Al 168th; Hutchinson, Shelly 107th; Schofield, Kim 60th |
2021 GA H.R. 12 (NS) |
2021 Georgia House Resolution No. 12, Georgia One Hundred Fifty-Sixth General Assembly - 2021-2022 Regular Session (1/14/2021) |
Legislation (Proposed & Enacted) |
|
2021 |
Congress; creation of a reparations study committee; express support House Resolution 12 By: Representatives Kendrick of the 93rd, Mitchell of the 88th, Scott of the 76th, Williams of the 168th, Hutchinson of the 107th, and others A RESOLUTION Expressing support for the creation of a reparations study committee by the 117th United States Congress and reaffirming this state's opposition to racial discrimination; and for other purposes. WHEREAS, millions of Africans and their descendants were enslaved in the United States and the 13 American colonies, including the Georgia colony and... |
Most Relevant |
Delegate W. Fisher |
2021 MD H.B. 121 (NS) |
2021 Maryland House Bill No. 121, Maryland 442nd Session of the General Assembly, 2021 (1/13/2021) |
Legislation (Proposed & Enacted) |
|
2021 |
State Government - Maryland Reparations Commission - Establishment (Harriet Tubman Community Investment Act) HOUSE BILL 121 D5, F2, I4 1lr1081 HB 1201/20 - HGO (PRE-FILED) By: Delegate W. Fisher Requested: October 22, 2020 Introduced and read first time: January 13, 2021 Assigned to: Health and Government Operations A BILL ENTITLED AN ACT concerning State Government - Maryland Reparations Commission - Establishment (Harriet Tubman Community Investment Act) FOR the purpose of establishing the Maryland Reparations Commission; providing for the composition, staffing, chair and vice... |
Most Relevant |
Barron, Charles |
2021 NY A.B. 2619 (NS) |
2021 New York Assembly Bill No. 2619, New York Two Hundred Forty-Fourth Legislative Session (1/19/2021) |
Legislation (Proposed & Enacted) |
|
2021 |
BARRON, PRETLOW, DICKENS, AUBRY, WALKER, WILLIAMS, RICHARDSON, SOLAGES, PICHARDO, RODRIGUEZ, PEOPLES-STOKES, COOK, J. RIVERA, DE LA ROSA, PERRY, VANEL, HYNDMAN, CAHILL, JEAN-PIERRE, BICHOTTE HERMELYN, TAYLOR, DILAN, DARLING, JOYNER, BENEDETTO, EPSTEIN, REYES, FRONTUS, SIMON, RAMOS, FERNANDEZ, CRUZ, Relates to acknowledging the fundamental injustice, cruelty, brutality, and inhumanity of slavery in the city of New York and the state of New York; establishes the New York state community commission on reparations remedies to examine the institution of slavery, subsequently de jure and de... |
Most Relevant |
Barron, Charles |
2021 NY A.B. 2619 (NS) |
2021 New York Assembly Bill No. 2619, New York Two Hundred Forty-Fourth Legislative Session (6/4/2021) |
Legislation (Proposed & Enacted) |
|
2021 |
BARRON, PRETLOW, DICKENS, AUBRY, WALKER, WILLIAMS, RICHARDSON, SOLAGES, PICHARDO, RODRIGUEZ, PEOPLES-STOKES, COOK, J. RIVERA, DE LA ROSA, PERRY, VANEL, HYNDMAN, CAHILL, JEAN-PIERRE, BICHOTTE HERMELYN, TAYLOR, DILAN, DARLING, JOYNER, BENEDETTO, EPSTEIN, REYES, FRONTUS, SIMON, RAMOS, FERNANDEZ, CRUZ, Relates to acknowledging the fundamental injustice, cruelty, brutality, and inhumanity of slavery in the city of New York and the state of New York; establishes the New York state community commission on reparations remedies to examine the institution of slavery, subsequently de jure and de... |
Most Relevant |
Sanders, Jr., James |
2021 NY S.B. 1118 (NS) |
2021 New York Senate Bill No. 1118, New York Two Hundred Forty-Fourth Legislative Session (1/7/2021) |
Legislation (Proposed & Enacted) |
|
2021 |
SANDERS Relates to acknowledging the fundamental injustice, cruelty, brutality, and inhumanity of slavery in the city of New York and the state of New York; establishes the New York state community commission on reparations remedies to examine the institution of slavery, subsequently de jure and de facto racial and economic discrimination against African-Americans, the impact of these forces on living African-Americans and to make recommendations on appropriate remedies; makes an appropriation therefor; and provides for the repeal of such provisions. STATE OF NEW YORK... |
Most Relevant |