TaxProf Blog tag:typepad.com,2003:weblog-32101 2013-05-19T13:47:17Z A Member of the Law Professor Blogs Network TypePad
This is an Atom formatted XML site feed. It is intended to be viewed in a Newsreader or syndicated to another site. Please visit example.com for more info.
 SNL on the IRS Scandal tag:typepad.com,2003:post-6a00d8341c4eab53ef01901c58ce05970b 2013-05-19T09:47:17-04:00 2013-05-19T13:47:37Z 2013-05-19T13:47:17Z Paul Caron IRS News Tax The IRS Scandal, Day 10 tag:typepad.com,2003:post-6a00d8341c4eab53ef0192aa170e1a970d 2013-05-19T09:21:07-04:00 2013-05-19T13:53:28Z 2013-05-19T13:21:07Z ABC News: Republicans Informed of IRS Investigation Last Year Conglomerate: The IRS Scandal: Does It Fit With The IRS Weltanschauung?, by David Zaring (Pennsylvania) Fox News: Republicans: IRS Scandal Shows Agency 'Rotten at the Core,' Needs Major Reform Fox News op-ed; Watergate 2.0 -- Why the IRS Scandal Is Far... Paul Caron IRS News Tax Top 5 Tax Paper Downloads tag:typepad.com,2003:post-6a00d8341c4eab53ef0191024ee3d1970c 2013-05-19T06:15:00-04:00 2013-05-19T13:59:18Z 2013-05-19T10:15:00Z This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list: 1. [333 Downloads] Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D. 2013, Wisconsin) 2. [306 Downloads] The Supercharged IPO, by Victor Fleischer (Colorado;... Paul Caron Scholarship Tax Top 5 Downloads Benefit Corporations and the Business Expense Deduction tag:typepad.com,2003:post-6a00d8341c4eab53ef019101c353c2970c 2013-05-19T04:00:00-04:00 2013-05-19T08:00:00Z 2013-05-19T08:00:00Z Emily Cohen (J.D. 2013, William & Mary), Note, Benefit Expenses: How the Benefit Corporation's Social Purpose Changes the Ordinary and Necessary, 4 Wm. & Mary Bus. L. Rev. 269 (2013): The recent spread of Benefit Corporations formally challenges the assumption that for-profit companies are strictly profit maximizing entities. Businesses can... Paul Caron Scholarship Tax Sense and Sensibility: Estate Planning Lessons From Jane Austen tag:typepad.com,2003:post-6a00d8341c4eab53ef01910246a5e8970c 2013-05-18T11:34:28-04:00 2013-05-18T15:43:44Z 2013-05-18T15:34:28Z Michael D. Whitty (Vedder Price, Chicago), The Jane Austen Plan Club: Lessons For Estate Planners and Their Clients From The Life and Novels of Jane Austen, 47 Real Prop. Tr.& Est. 501 L.J. (Winter 2013): As we commemorate the 200th anniversaries of the publication of Jane Austen's novels, estate planners... Paul Caron Scholarship Tax WSJ: Tax Court Slaps Down IRAs Holding 'Alternative Assets' tag:typepad.com,2003:post-6a00d8341c4eab53ef0191024684dc970c 2013-05-18T11:14:40-04:00 2013-05-18T15:15:00Z 2013-05-18T15:14:40Z Wall Street Journal: Tax Court Slaps Down IRAs Holding 'Alternative Assets', by Laura Saunders: A U.S. Tax Court decision offers a cautionary tale for people who want to invest individual retirement account funds in "alternative" assets, especially operating businesses. The case involved Lawrence Peek and Darrell Fleck, two Colorado taxpayers... Paul Caron Tax The IRS Scandal, Day 9 tag:typepad.com,2003:post-6a00d8341c4eab53ef017eeb45beab970d 2013-05-18T05:56:00-04:00 2013-05-18T15:09:26Z 2013-05-18T09:56:00Z Bloomberg: Former IRS Commissioner Shulman Will Testify May 22 Bloomberg: IRS Answers Leave Unsatisfied Republicans Bloomberg: IRS Wrote Lawyer’s Question That Prompted Scandal Disclosure CNN op-ed; IRS Scandal Is About Donors, Not Tax, by Roger Colinvaux (Catholic) Election Law Blog: Dept. of Profoundly Dumb PR Moves: IRS Edition, by Rick... Paul Caron IRS News Tax FATCA: Toward a Multilateral Automatic Information Reporting Regime tag:typepad.com,2003:post-6a00d8341c4eab53ef017c359ff932970b 2013-05-18T04:05:00-04:00 2013-05-18T08:05:00Z 2013-05-18T08:05:00Z Joanna Heiberg (J.D. 2013, Washington & Lee), Note, FATCA: Toward a Multilateral Automatic Information Reporting Regime, 69 Wash. & Lee L. Rev. 1685 (2012): This Note will argue that international cooperation is essential for successful FATCA implementation. Part II will provide background information on offshore tax evasion and existing U.S.... Paul Caron Scholarship Tax UC-Hastings Hosts Northern California Tax Roundtable Today tag:typepad.com,2003:post-6a00d8341c4eab53ef017eeb45599a970d 2013-05-17T14:13:00-04:00 2013-05-17T18:13:00Z 2013-05-17T18:13:00Z UC-Hastings hosts the Spring 2013 Northern California Tax Roundtable today with these papers: Heather Field (UC-Hastings), Tax Planning and the Ethical Tax Lawyer Commentator: Caroline Chen (Santa Clara) David Gamage (UC-Berkeley), On Double-Distortion Arguments, Distribution Policy, and the Optimal Tax Mix Commentator: Susie Morse (UC-Hastings) Stu Karlinsky (Pacific Rim Tax... Paul Caron Conferences Scholarship Tax Rasmusen: The Meaning of 'Value' for Estate & Gift Tax Purposes tag:typepad.com,2003:post-6a00d8341c4eab53ef017eeb2346b4970d 2013-05-17T14:10:00-04:00 2013-05-17T18:10:00Z 2013-05-17T18:10:00Z Eric B. Rasmusen (Indiana University, Kelley School of Business), The Meaning of 'Value' for Gift and Estate Tax Donee Limitations in § 6324(B): An Amicus Brief for Marshall v. Commissioner: In 1995, J. Howard Marshall II made a gift to Elaine Marshall worth some $43 million at the time of... Paul Caron Scholarship Tax Lang: Tax Malpractice -- Issues and Avoidance tag:typepad.com,2003:post-6a00d8341c4eab53ef017d4262f13b970c 2013-05-17T14:00:00-04:00 2013-05-17T18:00:00Z 2013-05-17T18:00:00Z Michael B. Lang (Chapman), Tax Malpractice: Issues and Avoidance, 54 Bloomberg BNA Tax Mgmt. Mem. ___ (2013): Despite considerable regulation of tax practitioners by both statutory rules and professional ethical standards, when a tax advisor mishandles a client’s tax work, whether because of incompetence, a conflict of interest or for... Paul Caron Scholarship Tax AEI: Taxing Individuals Rather Than Families tag:typepad.com,2003:post-6a00d8341c4eab53ef01901c449c86970b 2013-05-17T13:51:00-04:00 2013-05-17T17:51:00Z 2013-05-17T17:51:00Z AEI: The Tax Treatment of the Family, by Aspen Gorry & Sita Nataraj Slavov: In two recent cases, the U.S. Supreme Court considered constitutional challenges to the federal Defense of Marriage Act—which denies federal recognition of same-sex marriage—and to California’s Proposition 8, a constitutional amendment banning same-sex marriage. Regardless of... Paul Caron Tax Think Tank Reports Yin: The Role of Nonpartisan Staff in the Legislative Process tag:typepad.com,2003:post-6a00d8341c4eab53ef017eeb233fc7970d 2013-05-17T13:30:00-04:00 2013-05-17T17:30:00Z 2013-05-17T17:30:00Z George K. Yin (Virginia), The Role of Nonpartisan Staff in the Legislative Process: This short paper explains why the value of nonpartisan staff in the legislative process may stem primarily from the staff’s responsibilities to serve a broad group of legislators with heterogeneous interests, rather than on the “nonpartisan” nature... Paul Caron Scholarship Tax The IRS Scandal, Day 8 tag:typepad.com,2003:post-6a00d8341c4eab53ef01901c41d961970b 2013-05-17T06:29:00-04:00 2013-05-17T16:52:02Z 2013-05-17T10:29:00Z White House Press Release: President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue White House Profile: Daniel Werfel IRS: Questions and Answers on 501(c) Organizations IRS: Approved Tax-Exempt Applications for Advocacy Organizations through May 9, 2013 American Enterprise Institute: What Congress Should Do About IRS Tea Party Bias... Paul Caron IRS News Tax NY Times Debate: Should 501(c)(4)’s Be Eliminated? tag:typepad.com,2003:post-6a00d8341c4eab53ef017eeb41de50970d 2013-05-17T06:27:00-04:00 2013-05-17T11:52:46Z 2013-05-17T10:27:00Z New York Times Room for Debate: Should 501(c)(4)’s Be Eliminated?: The IRS has been harshly criticized for singling out conservative organizations when it investigated which groups were legitimately applying for 501(c)(4) status, which makes them tax exempt, keeps donors confidential and allows some political activity. But should the 501(c)(4) status... Paul Caron Tax