Vol. 69, No. 3 - Spring 2016

2016 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Stroke of the Scrivener’s Pen: Role of a Tax Planner and Litigator

Emily A. Parker

I am truly honored to be asked to deliver this lecture. It is very intimidating for my name even to be included on a list with the prior lecturers. ...

Selected Papers from the Inaugural International Taxpayer Rights Conference: Complete Papers

ABA Section of Taxation

On November 18 and 19, 2015, the inaugural International Conference on Taxpayer Rights was held at the National Archives in Washington, DC. The Conference was convened by the National Taxpayer Advocate...

Selected Papers from the Inaugural International Taxpayer Rights Conference: Introduction

Nina E. Olson

On November 18 and 19, 2015, the inaugural International Conference on Taxpayer Rights was held at the National Archives in Washington, DC. The Conference was convened by the National Taxpayer Advocate...

Tax as Everylaw: Interpretation, Enforcement, and the Legitimacy of the IRS

Alice G. Abreu and Richard K. Greenstein

The central perspective which animates the concept of a Taxpayer Bill of Rights is taxpayer rights as experienced by the taxpayer. ...

How Can Tax Collection Be Structured to Observe and Preserve Taxpayer Rights: A Discussion of Practices and Possibilities

Keith Fogg and Sime Jozipovic

Tax collection occurs in many ways, which generally can be categorized as either voluntary or involuntary. The bulk of tax collection occurs voluntarily and without much thought or incident...

Bureaucratic Oppression and the Tax System

Leslie Book

Observers of the Service’s administration of the earned income tax credit have leveled one main criticism, that the Service has been unable to reduce stubbornly high error rates. ...

Making Taxpayer Rights Real: Overcoming Challenges to Integrate Taxpayer Rights into a Tax Agency’s Operations

Amanda Bartmann

In 2014, the Internal Revenue Service (IRS) adopted the Taxpayer Bill of Rights, embracing a set of fundamental principles that should guide all policies, practices, and procedures. ...

Taxation

Sham Partnerships and Equivocal Transactions

Karen C. Burke and Grayson M.P. McCouch

Corporate tax shelters proliferated during the 1990s, exploiting the flexible partnership tax rules of Subchapter K to defer or eliminate tax on hundreds of billions of dollars of corporate income. ...

Taxation

The Target Method for Partnership Special Allocations and Why It Should Be Safe-Harbored

Daniel S. Goldberg

The Treasury Regulations’ concept of “substantial economic effect” is the holy grail of partnership special allocations. ...

Taxation

AMT with No or Trivial Transactional Preferences: The Regular Tax Rate Schedule as an Implied AMT Preference

Stanley Veliotis

The minimum tax (the precursor to the AMT) regime was enacted in 1969 to address a concern that a number of very wealthy individuals were paying far less income tax than Congress considered fair. ...

Section 501(r): A Better Charitable Tax Exemption for Nonprofit Hospitals?

Michael W. Jin

The Patient Protection and Affordable Care Act promises to radically change healthcare in the United States. Total legal implementation of the PPACA’s provisions is estimated to occur in 2018...