1802 Hartford
Lubbock, TX 79409
United States
Texas Tech University School of Law
SSRN RANKINGS
in Total Papers Downloads
tax, virtual worlds, World of Warcraft, Second Life, Everquest, imputed income, realization, gross income, tax administration, tax policy, law and economics, American culture, cyberproperty, cyberlaw, property
NFTL, notice, tax, lien, levy, creditors, trusts, estates, spendthrift, sprinkling, discretionary, trustees, tax procedure, tax evasion, tax avoidance, assets, asset protection, IRS, tax administration
Palin, hobby loss, circular 230, covered opinions, travel reimbursements, income tax, civil penalties, negligence, tax returns, tax return preparation
tax history, administration, tax, democracy, automation, tax theory, administrative law, IRS, IRS history
mortgage crisis, mortgages, home mortgage foreclosure, mortgage foreclosure, foreclosures, cancellation, debt, discharge, indebtedness, COD, DOI, section 108, 1099, tax procedure, third-party reporting, information returns
adversarial process, inquisitorial process, process, agency oversight, administrative law, bureaucracy, justice, tax administration, tax collection, federal income tax, abuse of discretion, agency power, judicial deference
tax administration, assessment, statutes of limitation, limitation periods, statutes of repose, tax assessment, statutory history, legislative history, history, statutory interpretation
tax, tax administration, tax collection, tax enforcement, tax assessment, assessable penalties, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, liens, levies, withholding, offset, setoff, Obamacare, adverse selection
Chevron, Administrative Law, Agency Deference, Agency Power, Court Review, Statutory Interpretation, Statutes, Deference, Tax Court, Tax Administration, Innocent Spouse, 6015, 6015(F), Equity, Fairness, Tax Code, Spousal Relief, Joint Liability, Posner
tax administration, IRS history, tax history, taxation, bureaucracies, federal government, federal, ombudsmen, ombudsman, taxpayer advocate, inquisitorial, adversarial, mechanization, computerization, federal agencies, bureaucracy, public choice, agency administration, nina olson, oveson, caplin
tax administration, erroneous refunds, refunds, tax gap, tax collection, administrative law, bureacracy, tax evasion
tax administration, Circular 230, tax returns, returns, preparer, tax return preparer regulation, income tax, 1884, Boasberg, Loving, Loving v. Commissioner
tax, tax administration, tax collection, tax assessment, assessable penalties, anti-injunction act, standing, AIA, injunction, 7421, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, liens, levies, amicus, amici, Obamacare
tax administration, unenrolled return preparer, regulation, Loving, Ridgely, URP, separation of powers, delegation powers, delegated powers, tax regulation, administrative procedure act, APA, tax returns, IRS regulations, Treasury regulations
tax, tax administration, tax collection, tax assessment, assessable penalties, anti-injunction act, standing, tax injunction, injunction, 7421, 6402, 6421, 6431, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, setoff, offset, liens, levies, amicus, Obamacare
Income Tax, Franklin Roosevelt, Time Value of Money, Tax Subsidies, Tax Expenditures, Earned Income, Tax Credits, EITC, Tax History
tax fraud, fraud, legal presumptions, assessment, statute of limitations, Badaracco, fraud penalty, tax return preparer, returns, tax administration
alter-ego; nominee, transferee liability, IRS collection, tax liens, tax administration, quiet title
jurisdiction, time periods, jurisdictional, limitation periods, statutes of limitations, sovereign immunity, subject matter jurisdiction
Posner, Easterbrook, tax return, tax administration, definition, functionalism, formalism, substitute for return, 6020
Tax Exceptionalism, administrative procedure act, APA, Civil War, Tariff, legal history, tax administration, george boutwell, levi woodbury, regulation, rules, notice and comment, cohen, board of tax appeals, treasury decisions, treasury regulations, revenue act 1864, internal revenue, tax history
Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation
constructive receipt, gambling, gaming, casinos, poker, electronic gaming, internet poker, internet gaming, economic substance, accouting periods, consumption, wealth, income, definition of income, history, economic thought, accounting theory, stocks, flows,
statutory interpretation, legislative history, legal history, Anti-Inunction Act, Supreme Court, interpretation, textualist, literalist, Obamacare, ACA, Affordable Health Care Act
innocent spouse, joint returns, taxation of couples, economic units, joint liability, tax administration, 6015, equity
BAP, Bankruptcy Appellate Panel, bankruptcy, appeals, stare decisis, separation of powers, bankruptcy process, bankruptcy, Bufford, Bankruptcy Reform, Bankruptcy Reform Act, Marathon
tax court, jurisdiction, sovereign immunity, tax administration, administrative law, judicial review, marriage, equity, joint returns
Equity, Equitable Tolling, Equitable Estoppel, Tax Court, Jurisdiction, sovereign Immunity, Irwin, Posner, Subject Matter Jurisdiction, Jurisdiction, Personal Jurisdiction
equitable tolling, equitable estoppel, jurisdictional time periods, jurisdictional statutes, subject-matter jursidiction, limitation on assessments, statute of limitations, 6501, exceptions to limitation periods, limitation periods
IRS Restructuring Act 1998, Restructuring Act, tax administration, LITC, low income, tax clinics, ABA, American Bar, Section of Taxation, Tax Section
Posner, Easterbrook, tax administration, bankruptcy, nonfiler, discharge, nondischargeable tax, return, formalism, functionalism, substitute for return, 6020, failure, filing
IRS, Compaq, Cheshire, Jameson, estate valuation, valuation methodologies, administrative law, tax administration, form over substance, substance over form, economic substance doctrine, judicial review, agency decisionmaking, innocent spouse, tax shelters, employee leasing
SSDI, 86(e), ACA, lump-sum election, Premium Tax Credit, Advance Premium Tax Credit, PTC, APTC
Personal Jurisdiction, Specific Jurisdiction, Due Process Clause, State Sovereignty, Product Liability
Zolin, Summons, Tax Summons, Enforcement, 7604, Sanmina, in Camera, Attorney Client Privilege, Privilege
Anti-Injunction Act, Injunctions, Declaratory Judgment Act, Pre-Enforcement, Restraining, AIA, Tax Injunction Act, Hibbs, Direct Marketing, Enochs, Bob Jones, 7421, 6011, Information Returns, Returns, Tax Shelters, Micro-Captive Insurance
statutory construction, dual purpose, dual interpretation, dual construction, statutory interpretation, RICO
