AuthorTitleCitationDocument TypeCase StatusSummaryYearRelevancy
Michael N. Giuliano, J.D., and Edward J. Smith., J.D., L.L.M. § 638. Examination of Third Persons Corpus Juris Secundum § 638 Law Review Articles and Other Secondary Sources   Under the Internal Revenue Code, the Secretary of the Treasury or his delegate is authorized to summon any officer or employee of the person liable for tax or required to perform the act of making out a return, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for... 2020  
Francis C. Amendola, J.D.; Joseph Bassano, J.D.; John Bourdeau, J.D.; M. Elaine Buccieri, J.D.; James Buchwalter, J.D.; Michael N. Giuliano, J.D.; Lonnie E. Griffith, Jr., J.D.; Eleanor L. Grossman, J.D., of the staff of the National Legal Research Group, § 800. Necessity of Implementing Legislation-"Badges and Incidents" of Slavery Corpus Juris Secundum § 800 Law Review Articles and Other Secondary Sources   The purpose of the Thirteenth Amendment was not merely to abolish the physical cruelties of slavery but also to eradicate the badges and incidents of slavery. Although the provisions of the Amendment, standing alone, have not been held to reach the badges and incidents of slavery, under the Amendment's enabling clause, Congress has the power to... 2020  
Mark Lee Levine, Libbi Levine Segev § 871.introduction Real Estate Transactions--Tax Planning And Consequences § 871 Law Review Articles and Other Secondary Sources   Tax motive is important; the concept permeates the tax law. This Chapter discusses and evaluates situations which involve tax motives and the tax importance of the same in planning the transaction. if I understand the Commissioner, he wishes us to consider that these deeds may have been a preliminary step in a reprehensible scheme to lessen ... 2020  
Mark Lee Levine, Libbi Levine Segev § 895.frivolous Tax Arguments Real Estate Transactions--Tax Planning And Consequences § 895 Law Review Articles and Other Secondary Sources   Frivolous Arguments to Avoid Tax: For an excellent article providing a summary of some frivolous arguments that have been made relative to avoiding paying Federal income tax, see the article by Wittenbach, James, A Synopsis of The Truth About Frivolous Tax Arguments', Tax Notes 977 (August 30, 2004). In this article, Mr. Wittenbach summarized... 2020  
  § 89tort Induced by Fraud Restatement of the Law - Restitution 89 (1937) (October 2020 Update) Law Review Articles and Other Secondary Sources   A person who is induced by the fraud of another to believe that his conduct is lawful and in reliance upon that belief does an act because of which both are liable in tort, is entitled to indemnity from the other for expenditures properly made in the discharge of such liability if, as between the two, his reliance was justifiable. a. A person who,... 2020  
  § 907private Remedies for Violation of International Law: Law of the United States Restatement of the Law - The Foreign Relations Law of the United States 907 (1987) (October 2020 Update) Law Review Articles and Other Secondary Sources   (1) A private person having rights against the United States under an international agreement may assert those rights in courts in the United States of appropriate jurisdiction either by way of claim or defense. (2) A private person having rights against a foreign state under an international agreement of the United States may assert those rights... 2020  
  ¶ T-3971 Abatement of Interest on Erroneous Refunds. Federal Tax Coordinator, Second Edition ¶ T-3971 Law Review Articles and Other Secondary Sources   IRS must abate the assessment of all interest on any erroneous refund (determined under IRC s 6602, see T-9108) until the date that demand for repayment is made, unless: 1 the taxpayer (or a related party) has in any way caused the erroneous refund, or 2 the erroneous refund exceeds $50,000. The Tax Court held that even where the abatement of... 2020  
  ¶ T-5315 Applicability of Defense of Estoppel Where Irs Provides Erroneous Advice or Fails to Provide Advice Concerning a Point of Law. Federal Tax Coordinator, Second Edition ¶ T-5315 Law Review Articles and Other Secondary Sources   Estoppel (barring, under certain circumstances, a party from taking a position inconsistent with an earlier position, see T-5300 et) couldnt be used as a defense where an IRS employee gave taxpayer erroneous advice on a point of law on which the taxpayer relied. This rule was invoked to deny estoppel in the following circumstances: Taxpayer... 2020  
  ¶ T-9108 Interest on Erroneous Refunds. Federal Tax Coordinator, Second Edition ¶ T-9108 Law Review Articles and Other Secondary Sources   Any portion of a tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded and which is recoverable in a civil action under the IRC s 7405 rules discussed in T-9102 bears interest at the underpayment rate (IRC s 6621) from the date of the payment of the refund. Excessive statutory interest... 2020  
  ¶ V-1002 Circumstances under Which Interest with Respect to Late or Extended Tax Payments Is or Is Not Charged. Federal Tax Coordinator, Second Edition ¶ V-1002 Law Review Articles and Other Secondary Sources   A payment extension does not relieve the taxpayer from liability for payment of interest. Instead, subject to that exception, interest accrues at the prevailing rate under IRC s 6621 ( V-1101). IRS does not require taxpayers to pay interest on repayments of erroneous refunds if IRS was clearly at fault in making the refund and the taxpayer... 2020  
  ¶ V-2456 Types of Activities That Have Been Subject to Injunctions Against Violators of Tax Shelter and Reportable Transaction Rules. Federal Tax Coordinator, Second Edition ¶ V-2456 Law Review Articles and Other Secondary Sources   In the following cases in which injunctions were sought against violators of tax shelter and reportable transaction rules, the IRC s 6701 aiding or assisting provision, or the requirements of the Circular 230 rules of practice for taxpayer representatives (see V-2451), courts granted IRS injunctive relief and restrained taxpayers from further... 2020  
  ¶ V-2561 Application of Frivolous Return Penalty Where Taxpayer Takes Clearly Unauthorized Deductions, Credits, or Exclusions. Federal Tax Coordinator, Second Edition ¶ V-2561 Law Review Articles and Other Secondary Sources   Observation: For submissions made and issues raised before Mar. 16, 2007, the frivolous return penalty (V-2551) was limited to income tax returns of individuals and frivolous positions werent limited to those identified as such, or similar to those identified as such, in IRS guidance. Decisions below that were made before this effective date must... 2020  
  ¶ V-2566 Positions Identified as Frivolous on Irs List. Federal Tax Coordinator, Second Edition ¶ V-2566 Law Review Articles and Other Secondary Sources   Positions that are the same as or similar to the positions listed below are identified as frivolous for purposes of the penalty for a frivolous tax return under IRC s 6702(a) (see V-2551) and the penalty for a specified frivolous submission under IRC s 6702(b), see V-2571. Persons who file a purported return of tax, including an original or... 2020  
Bittker & Lokken 110.3 Tax Return Preparers Federal Taxation of Income, Estates and Gifts ¶ 110.3 Law Review Articles and Other Secondary Sources   For 2016, approximately 80 million individual income tax returns, more than one half of all returns filed for the year, were signed by paid preparers. The IRS urges taxpayers to choose tax return preparer wisely. During its fiscal year 2018, the IRS initiated 224 investigations of potential preparer fraud and made 177 recommendations of... 2020  
Bittker & Lokken 118.8 Res Judicata, Collateral Estoppel, and Other Forms of Estoppel Federal Taxation of Income, Estates and Gifts ¶ 118.8 Law Review Articles and Other Secondary Sources   A final judgment on the merits in an income tax case generally settles tax liability for the taxable year or years at issue, not merely the validity of the particular claims litigated in the case. Similarly, estate or gift tax liability for a decedent's estate or calendar year is finally determined by the judgment in an estate or gift tax case. A... 2020  
  13-001-005 Part Five: Financial Methodologies State Healthcare Laws Library P 13-001-005 Law Review Articles and Other Secondary Sources   Part Five describes the financial standards and methodologies, including income and resource tests, that apply to the various health-benefits programs and categories of assistance. 28.00 FINANCIAL ELIGIBILITY STANDARDS - APPLICATION OF MODIFIED ADJUSTED GROSS INCOME (MAGI) (01/15/2019, GCR 18-063) 28.01 Basis, Scope, and Implementation [1 ] [(... 2020  
  13-170-001 Health Benefits Eligibility and Enrollment State Healthcare Laws Library P 13-170-001 Law Review Articles and Other Secondary Sources   PART ONE. GENERAL PROVISIONS AND DEFINITIONS 1.00 Administration of Health Benefits. (01/15/2017, GCR 16-094) The Agency of Human Services (AHS) was created in 1969 to serve as the umbrella organization for all human-service activities within state government. It is the Single State Agency for Medicaid purposes and the adopting authority for this... 2020  
  13-170-220 Reach up (2200) State Healthcare Laws Library P 13-170-220 Law Review Articles and Other Secondary Sources   The purpose of the Reach Up program is to: (1) assist families, recognizing individual and unique characteristics, to obtain the opportunities and skills necessary for self-sufficiency; (2) encourage economic independence by removing barriers and disincentives to work and providing positive incentives to work; (3) support parental nurturing; (4)... 2020  
  13-170-570 Healthy Vermonters (5700) State Healthcare Laws Library P 13-170-570 Law Review Articles and Other Secondary Sources   Section 5700. Healthy Vermonters. The legislature authorized the creation of the Healthy Vermonters program with the passage of Act 127 (2002). This program provides a pharmacy discount to eligible Vermonters, helping beneficiaries purchase prescription medicines necessary to maintain their health and prevent unnecessary health problems. The rules... 2020  
  18.43. International Relations; Aliens West's ALR Digest States 18.43 (December 2020 Update) Law Review Articles and Other Secondary Sources     2020  
Robert Karl 23anddiverseme: Using Genetic Ancestry Tests to Establish Minority Status 30 Health Matrix: Journal of Law-Medicine 475 Law Review Articles and Other Secondary Sources   C1-2Contents Contents. 475 Introduction. 476 I. Affirmative Action Programs. 478 A. Remediation of Past Discrimination. 481 1. Small Business Administration Section 8(a) Program. 481 2. Disadvantaged Business Enterprise Program. 483 B. Viewpoint Diversity. 485 C. Qualifying as a Minority. 486 II. Direct-to-Consumer Genetic Testing. 488 A. Genetic... 2020  
Bryan E. Gates 4.10.12.1.1. Frivolous Arguments Internal Revenue Manual -- Abridged & Annotated § 4.10.12.1.1 Law Review Articles and Other Secondary Sources   Frivolous arguments are currently described in Notice 2010-33, available, the Truth About Frivolous Arguments, and any revenue ruling issued since the publication of either of these documents. Please refer to these publications for the most current listing of frivolous... 2020  
Bryan E. Gates 4.19.1.6.3. Frivolous Arguments Internal Revenue Manual -- Abridged & Annotated § 4.19.1.6.3 Law Review Articles and Other Secondary Sources     2020  
Bittker, McMahon & Zelenak 46.03 Tax Return Preparers Federal Income Taxation of Individuals, Third Edition ¶ 46.03 Law Review Articles and Other Secondary Sources   Responding to problems created by rapid growth in the tax preparer industry, which was then subject to only sketchy regulation, in 1976 Congress enacted an elaborate web of disclosure and penalty rules to bring the major abuses under control. However, under the 1976 rules, anyoneregardless of personal or vocational backgroundcould have set up... 2020  
Bittker, McMahon & Zelenak 50.04 Failure to File or Pay Tax in a Timely Manner and Frivolous Return Penalties Federal Income Taxation of Individuals, Third Edition ¶ 50.04 Law Review Articles and Other Secondary Sources   Section 6651(a), the basic delinquency provision, imposes additions to the tax for any failure (1) to file a return on the prescribed date (determined with regard to extensions of time for filing); (2) to pay the tax shown as due on a return by the prescribed due date (determined with regard to extensions of time for payment); and (3) to pay any... 2020  
Bittker, McMahon & Zelenak 50.05 Accuracy-related Civil Penalties Federal Income Taxation of Individuals, Third Edition ¶ 50.05 Law Review Articles and Other Secondary Sources   Section 6662 imposes an accuracy-related penalty of 20 percent of the amount of the underpayment attributable to one or more of (1) negligence or disregard of rules and regulations; (2) any substantial understatement of tax; (3) any substantial valuation overstatement; or (4) any disallowance of tax benefits relating to a transaction without... 2020  
Bittker, McMahon & Zelenak 50.06 Civil Fraud Penalty Federal Income Taxation of Individuals, Third Edition ¶ 50.06 Law Review Articles and Other Secondary Sources   Section 6663(b) provides that if any part of an underpayment (as defined in § 6664(a)) is due to fraud, the taxpayer is subject to a penalty of 75 percent of the portion of the underpayment attributable to fraud. Once the IRS establishes that some portion of the underpayment is attributable to fraud, § 6663(b) treats the entire underpayment as... 2020  
Bittker, McMahon & Zelenak 50.08 Criminal Fraud and Other Tax Crimes Federal Income Taxation of Individuals, Third Edition ¶ 50.08 Law Review Articles and Other Secondary Sources   Chapter 75 of the Code creates more than a score of crimes and other offenses against the federal revenue laws. Referring to those concerned with income taxes, the Supreme Court has said that singly or in combination [they] were calculated [by Congress] to induce prompt and forthright fulfillment of every duty under the income tax law and to... 2020  
Saltzman & Book 6.02 Interest on Underpayments IRS Practice and Procedure ¶ 6.02 Law Review Articles and Other Secondary Sources   As a general rule, all taxpayers who fail to pay the full amount of a tax due under the Code must pay interest at the applicable rate on the unpaid amount from the last date prescribed for payment of the tax until the date the tax is paid. The dates marking the accrual period are (1) the date prescribed for payment, and (2) the date the tax is... 2020  
Saltzman & Book 7b.20 Injunction and Disgorgement Actions IRS Practice and Procedure ¶ 7B.20 Law Review Articles and Other Secondary Sources   Apart from penalties or other fines, the Service can and has increasingly sought to enjoin a person who engages in specified conduct from engaging in further conduct. Courts can enjoin the current tax shelter activity as well as any future tax shelter activities. Under Section 7408(a), the Service can institute a civil action in the name of the... 2020  
Thomas M. Antkowiak A "Dignified Life" and the Resurgence of Social Rights 18 Northwestern Journal of Human Rights 1 (Winter, 2020) Law Review Articles and Other Secondary Sources   Abstract--The international human rights movement and its institutions have faced searing criticism that they have abandoned social, economic, and cultural rights (social rights). While favorable treaties and constitutions have proliferated over the last decades, grave poverty, inequality, and disease still run rampant across the globe. Many have... 2020  
Leah D. Williams A Name Change May Be a Start, but it Is Not Enough 77 Washington and Lee Law Review Online 59 (8/21/2020) Law Review Articles and Other Secondary Sources   Washington and Lee University in Lexington, Virginia is currently among the long list of institutions being pressured to remove the names of Confederate collaborators and slave owners from campus buildings or in this case from the very name of the university itself. Though I am not affiliated with Washington and Lee University, nor have I ever... 2020  
Russell Armstrong A Silver Bullet: Could Data Linking Urban Heat Islands to Housing Discrimination Curtail Environmental Racism? 20 Sustainable Development Law & Policy 22 (Spring, 2020) Law Review Articles and Other Secondary Sources   [A]ll things share the same breath--the beast, the tree, the man . the air shares its spirit with all the life it supports. Google Chief Seattle and you will likely find that quote. We now know it is a work of fiction after several misinterpretations and fabrications of Dr. Henry Smith's original translation. We also know now that all people,... 2020  
  Abstracts 12 SEC No Action Letters Weekly Wkly. 1380899 Law Review Articles and Other Secondary Sources   This listing includes all letters released by the Securities and Exchange Commission between 03-06-2020 and 03-12-2020. To view the full-text of any letter, please click on the letter's WSB File No. This listing includes all letters released by the Securities and Exchange Commission between 03-06-2020 and 03-12-2020. To view the full-text of any... 2020  
Yuvraj Joshi Affirmative Action as Transitional Justice 2020 Wisconsin Law Review 1 Law Review Articles and Other Secondary Sources   What role does affirmative action play in transitioning toward a more just society? The two literatures best equipped to answer this question-- transitional justice and affirmative action--have neglected both the question and one another. Transitional justice scholars have focused on a limited set of measures (such as truth commissions and criminal... 2020  
Coleman Hughes Affirmative Action: Towards a Coherent Debate 10/30/2020 University of Chicago Law Review Online 11 (10/30/2020) Law Review Articles and Other Secondary Sources   This November, the citizens of California will vote on a proposition to remove the following words from their state constitution: The state shall not discriminate against, or grant preferential treatment to, any individual or group on the basis of race, sex, color, ethnicity, or national origin in the operation of public employment, public... 2020  
Alana Paris An Unfair Cross Section: Federal Jurisdiction for Indian Country Crimes Dismantles Jury Community Conscience 16 Northwestern Journal of Law & Social Policy 92 (Fall, 2020) Law Review Articles and Other Secondary Sources   Under the Sixth Amendment to the United States Constitution, federal jury pools must reflect a fair cross section of the community in which a crime is prosecuted and from which no distinct group in the community is excluded. The community in which a crime is prosecuted varies widely in Indian country based on legislative reforms enacted by Congress... 2020  
Carrie L. Rosenbaum Anti-democratic Immigration Law 97 Denver Law Review 797 (Summer, 2020) Law Review Articles and Other Secondary Sources   [I]n order to fully abolish the oppressive conditions produced by slavery, new democratic institutions would have to be created .. - W.E.B. DuBois This Article will bring together, in a novel way, three critical themes or concepts--settler colonialism, immigration plenary power, and rule of law. The U.S. constitutional democracy has naturalized... 2020  
Monica C. Bell Anti-segregation Policing 95 New York University Law Review 650 (June, 2020) Law Review Articles and Other Secondary Sources   Conversations about police reform in lawmaking and legal scholarship typically take a narrow view of the multiple, complex roles that policing plays in American society, focusing primarily on their techniques of crime control. This Article breaks from that tendency, engaging police reform from a sociological perspective that focuses instead on the... 2020  
Scott W. Howe Atoning for Dred Scott and Plessy While Substantially Abolishing the Death Penalty 95 Washington Law Review 737 (June, 2020) Law Review Articles and Other Secondary Sources   Abstract: Has the Supreme Court adequately atoned for Dred Scott and Plessy? A Court majority has never confessed and apologized for the horrors associated with those decisions. And the horrors are so great that Dred Scott and Plessy have become the anti-canon of constitutional law. Given the extraordinary circumstances surrounding the Court's... 2020  
Kiah Duggins '21 Belinda (Say Her Name) 36 Harvard Blackletter Law Journal 23 (Spring, 2020) Law Review Articles and Other Secondary Sources   Belinda Sutton was born in Ghana in 1712. The Royall family enslaved her in Massachusetts after she was kidnapped from her home and brought to America as a child. Belinda's 50 years of unpaid slave labor contributed to the fortune that the Royall family later used to found Harvard Law School (HLS) and the Royall Professorship. After Belinda... 2020  
Mike Lillis Black Caucus Unveils next Steps to Combat Racism The Hill (7/1/2020) Law Review Articles and Other Secondary Sources   Leaders of the Congressional Black Caucus (CBC) on Wednesday announced the next phase in their strategy for fighting institutional racism, presenting a long list of reform proposals they're hoping to move this year following the death of George Floyd at the hands of Minneapolis police. 2020  
Mae C. Quinn Black Women and Girls and the Twenty-sixth Amendment: Constitutional Connections, Activist Intersections, and the First Wave Youth Suffrage Movement 43 Seattle University Law Review 1237 (Summer, 2020) Law Review Articles and Other Secondary Sources   C1-2Contents Introduction. 1238 I. White Men Twenty-one Years of Age as Historic Political Citizens. 1241 II. Taking Charge of an Age: Nash and Quilloin as Black Teen Activists in the 1960s. 1246 III. Drawing in Presidents Kennedy and Johnson as Unlikely First Wave Allies. 1252 IV. Powerful Black Girls Becoming Powerful Black Women: Additional... 2020  
Chrystin Ondersma Borrowing Equality: Dispossession and the Need for an Abolitionist Approach to Survival Debt 120 Columbia Law Review Forum 299 (12/2/2020) Law Review Articles and Other Secondary Sources   In Borrowing Equality, Professor Atkinson deftly demonstrates Congress's nonsensical bifurcation of the twin concepts of credit and debt, whereby it celebrates and encourages the former and regulates and punishes the latter. She then shows that, in refusing to acknowledge the harmful consequences of indebtedness while legislating credit-based... 2020  
Jedediah Britton-Purdy, David Singh Grewal, Amy Kapczynski, K. Sabeel Rahman Building a Law-and-political-economy Framework: Beyond the Twentieth-century Synthesis 129 Yale Law Journal 1784 (April, 2020) Law Review Articles and Other Secondary Sources   We live in a time of interrelated crises. Economic inequality and precarity, and crises of democracy, climate change, and more raise significant challenges for legal scholarship and thought. Neoliberal premises undergird many fields of law and have helped authorize policies and practices that reaffirm the inequities of the current era. In... 2020  
  Chapter Four Aloha 'Ina: Native Hawaiian Land Restitution 133 Harvard Law Review 2148 (April, 2020) Law Review Articles and Other Secondary Sources   When I speak at this time of the Hawaiian people, I refer to the children of the soil--the native inhabitants of the Hawaiian Islands and their descendants. --Queen Lili'uokalani Mauna Kea, a dormant volcano on the island of Hawai'i, is home to sacred practices of the Native Hawaiian people--including the burial of sacred ancestors --and, of more... 2020  
  Chapter One the Intellectual History of Unjust Enrichment 133 Harvard Law Review 2077 (April, 2020) Law Review Articles and Other Secondary Sources   This Chapter charts the intellectual history of unjust enrichment, showing that many legal systems in the Western tradition identify unjust enrichment as a source of personal obligation separate from contract or tort. In the United States, unjust enrichment developed in law and equity, suffered through a period of instability in the post-fusion... 2020  
Áquila Mazzinghy Child-friendly Justice Behind Bars: a Comparative Analysis of the Protection Mechanisms of the Rights of Arrested Children in the Practice of the Working Group on Arbitrary Detention and of the European and Inter-american Courts of Human Rights 35 American University International Law Review 319 Law Review Articles and Other Secondary Sources   I. INTRODUCTION.. 320 II. CHILD-FRIENDLY JUSTICE - TREATING ARRESTED CHILDREN WITH DIGNITY AND COMPASSION: CONTENT AND SCOPE.. 323 III. CONSTITUTIVE ATTRIBUTES OF A CHILD-FRIENDLY JUSTICE.. 330 IV. CHILD-FRIENDLY JUSTICE BEHIND BARS: STATES AS GUARDIANS OF ARRESTED CHILDREN'S MATERIAL AND PROCEDURAL RIGHTS.. 338 A. The rights to life, liberty, and... 2020  
Julia F. Hollreiser Closing the Racial Gap in Financial Services: Balancing Algorithmic Opportunity with Legal Limitations 105 Cornell Law Review 1233 (May, 2020) Law Review Articles and Other Secondary Sources   Introduction. 1234 I. Historical Roots and Pervasive Remnants of Race-Based Inequality in Wealth and Finance. 1235 A. The Reconstruction Era and Freedpeople's Attempted Shift from Being Capital to Becoming Capitalists. 1236 B. The Great Migration: A Geographic and Economic Shift. 1239 C. The Civil Rights Movement to Today. 1241 II. Traditional... 2020  
  Csx Corp. SEC No Action Letters No. 0309202010 Law Review Articles and Other Secondary Sources   WSB File No. 0309202010 WSB Subject Category: 77 Public Availability Date: February 28, 2020 References: Securities Exchange Act of 1934, Section 14(a); Rule 14a-8 January 2, 2020 Via Email to shareholderproposals@sec.gov U.S. Securities and Exchange Commission Division of Corporation Finance Office of Chief Counsel 100 F Street, NE Washington, DC... 2020  
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