Tax penalties and tax compliance
M Doran - Harv. J. on Legis., 2009 - HeinOnline
This Article examines the relationship between tax penalties and tax compliance.
Conventional accounts, drawing from deterrence theory and norms theory, assume that the …
Conventional accounts, drawing from deterrence theory and norms theory, assume that the …
Collateral compliance
JD Blank - U. Pa. L. Rev., 2013 - HeinOnline
Tucked in the corner of one of the dozens of strip malls along Ventura Boulevard in
California's San Fernando Valley, the Japanese restaurant Cho Cho San serves spicy tuna …
California's San Fernando Valley, the Japanese restaurant Cho Cho San serves spicy tuna …
Progressive Tax Procedure
JD Blank, A Glogower - NYUL Rev., 2021 - HeinOnline
ARTICLES Page 1 ARTICLES PROGRESSIVE TAX PROCEDURE JOSHUA D. BLANKt & ARi
GLOGOWERt Abusive tax avoidance and tax evasion by high-income taxpayers pose unique …
GLOGOWERt Abusive tax avoidance and tax evasion by high-income taxpayers pose unique …
Preventing the Hybrid from Backfiring Delivery of Benefits to the Working Poor through the Tax System
L Book - Wis. L. Rev., 2006 - HeinOnline
A refundable credit worth up to $4,400 in cash for lower-income workers with at least two
children, 1 the Earned Income Tax Credit (EITC) is one of the largest federal transfer …
children, 1 the Earned Income Tax Credit (EITC) is one of the largest federal transfer …
Tax Advice Before the Return: The Case for Raising Standards and Denying Evidentiary Privileges
LM Beale - Va. Tax Rev., 2005 - HeinOnline
Recently, abusive tax shelters and customized tax planning have shone a particularly
unappealing light on lawyers who single-mindedly pursue their clients' tax-reduction goals …
unappealing light on lawyers who single-mindedly pursue their clients' tax-reduction goals …
Access to Judicial Review in Nondeficiency Tax Cases
K Fogg - The Tax Lawyer, 2020 - JSTOR
In 1958 and 1960, the Supreme Court took two tries to decide Flora v. United States and
then only by the thinnest of margins with the thinnest of reasons. In the second opinion, the …
then only by the thinnest of margins with the thinnest of reasons. In the second opinion, the …
Tax Shelter Malpractice Cases and Their Implications for Tax Compliance
JA Soled - Am. UL Rev., 2008 - HeinOnline
Over the last several years, taxpayers who invested in failed tax shelters have brought an
avalanche of malpractice cases against their advising lawyers and accountants.'In …
avalanche of malpractice cases against their advising lawyers and accountants.'In …
Circular 230 Opinion Standards, Legal Ethics and First Amendment Limitations on the Regulation of Professional Speech by Lawyers
DT Moldenhauer - Seattle UL Rev., 2005 - HeinOnline
The regulation of professional speech is one of the least developed areas of First
Amendment doctrine. The few judicial decisions that have addressed limitations on …
Amendment doctrine. The few judicial decisions that have addressed limitations on …
The Tax Lawyer's Dilemma: Recent Developments Heighten Tax Lawyer Responsibilities and Liabilities
CA Rose - Colum. Bus. L. Rev., 2011 - HeinOnline
The complexity and uncertainty of the tax laws in the United States ensure the need for
individuals, corporations and other business entities to depend on tax lawyers for advice …
individuals, corporations and other business entities to depend on tax lawyers for advice …
Federal Tax Procedure (2022 Practitioner Ed.)
JA Townsend - Available at SSRN 4180710, 2022 - papers.ssrn.com
Abstract Federal Tax Procedure is a book originally prepared for a course on Tax Procedure
taught by Adjunct Professor Townsend at the University of Houston School of Law (through …
taught by Adjunct Professor Townsend at the University of Houston School of Law (through …