Featured Cases

• United States v. Burrell et al

  2:2011cv03079
  Filed in California Eastern District Court
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff: United State. Defendant: Stanley K. Burrell, Stephanie D Burrell and Image, Likeness, Power LLC.
  Judge: Garland E. Burrell
  Cause Of Action: IRS: Tax Liability
  (December 14, 2011)

• Robinson v. Gucci America et al

  1:2011cv03742
  Filed in New York Southern District Court
  Type of Suit: Employment
  Plaintiff: Josephine Robinson. Defendant: Gucci America, Stan Sherwood, Matteo Mascazzini and Christy Leleck.
  Judge: William H. Pauley
  Cause Of Action: Job Discrimination (Employment)
  (June 14, 2011)

• Amazon.com LLC v. Lay

  2:2010cv00664
  Filed in Washington Western District Court
  Type of Suit: Other Civil Rights
  Plaintiff: Amazon.com LLC. Defendant: Kenneth R Lay.
  Judge: Brian A Tsuchida
  Cause Of Action: Declaratory Judgement
  (January 27, 2011)

• Procter & Gamble Company v. United States of America

  1:2008cv00608
  Filed in Ohio Southern District Court
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff: Procter & Gamble Company; Defendant: United States of America
  Judge: S Arthur Spiegel
  Cause Of Action: U.S. Government Defendant
  (December 30, 2009)

• American International Group, Inc. v. United States of America

  1:2009cv01871
  Filed in New York Southern District Court
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff: American International Group, Inc.; Defendant: United States of America
  Judge: Louis L. Stanton
  Cause Of Action: U.S. Government Defendant
  (February 26, 2009)

Dockets

• United States of America v. Frey et al

  3:2012cv00143
  Filed in Illinois Southern District Court
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff: United States of America. Defendant: Lori A Frey and Mark A Frey.
  Judge: David R. Herndon
  Cause Of Action: Fed. Question
  (February 15, 2012)

• UNITED STATES OF AMERICA v. YOUNG et al

  1:2012cv00019
  Filed in Georgia Middle District Court
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff: UNITED STATES OF AMERICA. Defendant: KENNETH N YOUNG and KEN YOUNG CO INC.
  Judge: W. Louis Sands
  Cause Of Action: IRS: Petition to Enforce IRS Summons
  (February 15, 2012)

• King v. United States America

  2:2012cv10709
  Filed in Michigan Eastern District Court
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff: Donna J King. Defendant: United States America.
  Judge: John Corbett OMeara
  Cause Of Action: Recovery of IRS Tax
  (February 15, 2012)

• UNITED STATES OF AMERICA v. Sutphen et al

  1:2012cv00495
  Filed in Maryland District Court
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff: UNITED STATES OF AMERICA. Defendant: Daniel T. Sutphen and Kippi H. Sutphen.
  Judge: Ellen L. Hollander
  Cause Of Action: IRS: Tax Liability
  (February 15, 2012)

• Johnny McCool Logging Company, Inc. et al v. United States of America

  3:2012cv00107
  Filed in Mississippi Southern District Court
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff: Johnny McCool Logging Company, Inc., Johnny McCool Trucking Company, Inc., Johnny McCool and Judy McCool. Defendant: United States of America.
  Judge: Carlton W. Reeves
  Cause Of Action: IRS: Custom Duties
  (February 14, 2012)

Legislation

• Bill Introduced: S.2074 Creating American Prosperity through Preservation Act of 2012

  A bill to amend the Internal Revenue Code of 1986 to expand the rehabilitation credit, and for other purposes.
  (February 4, 2012)

• Bill Introduced: S.2050 Small Business Tax Extenders Act of 2012

  A bill to amend the Internal Revenue Code of 1986 to extend certain provisions of the Creating Small Business Jobs Act of 2010, and for other purposes.
  (January 29, 2012)

• Bill Introduced: S.2033 A bill to amend the Internal Revenue Code of 1986 to end the costly ...

  A bill to amend the Internal Revenue Code of 1986 to end the costly derivatives blended rate loophole, and for other purposes.
  (January 21, 2012)

• Bill Introduced: H.R.3804 American Opportunity and Freedom Act of 2012

  To permanently extend tax relief and repeal certain tax increases.
  (January 21, 2012)

• Bill Enacted: H.R.2055 Military Construction and Veterans Affairs, and Related Agencies ...

  Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2012, and for other purposes.
  December 22, 2011: Became Public Law No: 112-74.
  (December 21, 2011)

Regulations

• Proposed Rule - Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation

  Internal Revenue Service
  Proposed Rule
  Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation
  ,
  68373 [2011-28660]
  DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-140280-09] RIN 1545-BK16 Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of proposed rulemaking and notice of public hearing. SUMMARY: This document cancels a public hearing on notice of proposed rulemaking and notice of public hearing (REG-140280-09) that would modify existing regulations related to the tax return... [read document]
  View Document | Download PDF
  (November 3, 2011)

• Proposed Rule - Tax Accounting Elections on Behalf of Foreign Corporations; Withdrawal

  Internal Revenue Service
  Proposed Rule
  Tax Accounting Elections on Behalf of Foreign Corporations; Withdrawal
  ,
  68370-68373 [2011-28658]
  DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-114749-09] RIN 1545-BI63 Tax Accounting Elections on Behalf of Foreign Corporations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of notice of proposed rulemaking and notice of proposed rulemaking. SUMMARY: These proposed regulations would clarify the rules for controlling domestic shareholders to adopt or change a method of accounting or taxable year on behalf of a foreign corporation. The regulations... [read document]
  View Document | Download PDF
  (November 3, 2011)

• Proposed Rule - Income of Foreign Governments and International Organizations

  Internal Revenue Service
  Proposed Rule
  Income of Foreign Governments and International Organizations
  ,
  68119-68124 [2011-28531]
  Proposed Rules Federal Register Federal Register / Vol. 76, No. 213 / Thursday, November 3, 2011 / Proposed Rules DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [REG-146537-06] RIN 1545-BG08 Income of Foreign Governments and International Organizations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed Income Tax Regulations that provide guidance relating to the taxation of the income of... [read document]
  View Document | Download PDF
  (November 2, 2011)

• Proposed Rule - Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities

  Internal Revenue Service
  Proposed Rule
  Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities
  ,
  67384-67385 [2011-28177]
  DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 31 and 301 [REG-136565-09] RIN 1545-BJ06 Extending Religious and Family Member FICA and FUTA Exceptions To Disregard Entities AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations to extend the exceptions from taxes under the... [read document]
  View Document | Download PDF
  (October 31, 2011)

• Rule - Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities

  Internal Revenue Service
  Rule
  Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities
  ,
  67363-67366 [2011-28176]
  DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 31 and 301 [TD 9554] RIN 1545-BJ07 Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This document contains final and temporary regulations amending 26 CFR parts 31 and 301. These regulations extend the exceptions from taxes under the Federal Insurance Contributions Act (``FICA'') and the Federal... [read document]
  View Document | Download PDF
  (October 31, 2011)

Articles

• Testing the Reach of UCC Article 9: The Question of Tax Credit Collateral as the Future of ...

  Christopher K. Odinet Phelps Dunbar, LLP Date Posted: February 03, 2012 Working Paper Series A Public Press? Evaluating the Viability of Government Subsidies for the Newspaper Industry UCLA Entertainment Law Review, Forthcoming Brad A. Greenberg University of California, Los Angeles (UCLA) - School of Law Date Posted: February 02, 2012 Accepted Paper Series 10 downloads Examining the Tax Advantage of Founders' Stock Iowa Law Review, Forthcoming Brant J. Hellwig University of South Carolina - School of Law Date Posted: February 02, 2012 Working Paper Series 92 downloads Fixing Section 409A: Legislative and Administrative Options Villanova Law Review, Forthcoming, UNC Legal Studies Research Paper Date Posted: February 02, 2012 Accepted Paper Series 70 downloads Why Has the Crisis Been Bad for Private Pensions, But Good for the Flat Tax? The Sustainability of ‘Neoliberal’ Reforms in the New EU Member States Centre for European Policy Working Paper No. 356 Miroslav Beblavý Centre for European Policy Studies (CEPS) Date Posted: February 02, 2012 Working Paper Series 3 downloads Alchian and Allen Visit the IRS: Costly Audits and Taxpayer Compliance Calvin Blackwell and Michael McKee College of Charleston - School of Business and Economics and Appalachian State University - Department of Economics Date Posted: February 01, 2012 Working Paper Series 3 downloads Beyond FATCA: An Evolutionary Moment for the International Tax System Itai Grinberg Georgetown University Law Center Date Posted: February 01, 2012 Last Revised: February 16, 2012
  (February 15, 2012)

• Romania's Development to a Low-Tax Country: Effective Corporate Tax Burden in Romania from 1992 ...

  ZEW - Centre for European Economic Research Discussion Paper No. 12-003 Christoph Spengel , Sebastian Lazar , Lisa Evers and Benedikt Zinn Centre for European Economic Research (ZEW) , affiliation not provided to SSRN , Centre for European Economic Research (ZEW) and affiliation not provided to SSRN Date Posted: February 02, 2012 Working Paper Series 3 downloads Alchian and Allen Visit the IRS: Costly Audits and Taxpayer Compliance Calvin Blackwell and Michael McKee College of Charleston - School of Business and Economics and Appalachian State University - Department of Economics Date Posted: February 01, 2012 Working Paper Series 3 downloads Beyond FATCA: An Evolutionary Moment for the International Tax System Itai Grinberg Georgetown University Law Center Date Posted: February 01, 2012 Last Revised: February 16, 2012
  (February 15, 2012)

• Beyond FATCA: An Evolutionary Moment for the International Tax System

  Itai Grinberg Georgetown University Law Center Date Posted: February 01, 2012 Last Revised: February 16, 2012
  (February 15, 2012)

• A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax ...

  Economics Discussion Paper No. 2012-10 Maksym Ivanyna and Christian von Haldenwang World Bank and German Development Institute Date Posted: February 17, 2012 Working Paper Series Taxing Facebook Code: Debugging the Tax Code and Software Buffalo Law Review, Vol. 60, No. 1, 2012 Jeffrey A. Maine and Xuan-Thao Nguyen University of Maine School of Law and SMU Dedman School of Law Date Posted: February 17, 2012 Working Paper Series 1 downloads A Disaggregated Framework for the Analysis of Structural Developments in Public Finances Jana Kremer , Cláudia Rodrigues Braz , Teunis Brosens , Geert Langenus , Sandro Momigliano and Mikko Spolander Deutsche Bundesbank , Bank of Portugal , De Nederlandsche Bank (Dutch Central Bank) , National Bank of Belgium , Bank of Italy and Bank of Finland Date Posted: February 16, 2012 Working Paper Series 1 downloads The Hidden Burden of the Incomes Tax: Compliance Costs of German Individuals Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2011/6, Jochen Hundsdoerfer , Sebastian Eichfelder and Kay Blaufus Free University of Berlin (FUB) , affiliation not provided to SSRN and Free University of Berlin (FUB) - Department of Business and Economics Date Posted: February 16, 2012 Working Paper Series 1 downloads The Name Game for Contributions – Influence of Labeling and Earmarking on the Perceived Tax Burden Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2010/12 , Jochen Hundsdoerfer , Christian Sielaff , Kay Blaufus , Dirk Kiesewetter and Joachim Weimann Free University of Berlin (FUB) , Free University of Berlin (FUB) , Free University of Berlin (FUB) - Department of Business and Economics , University of Wuerzburg and University of Magdeburg - Institute of Economics and Business Administration Date Posted: February 16, 2012 Working Paper Series 3 downloads Tax Aspects of Fiscal Federalism: The Swiss Confederation TAX ASPECTS OF FISCAL FEDERALISM: A COMPARATIVE ANALYSIS, Gianluigi Bizioli, Claudio Sacchetto, eds., 2011 Daniel P. Rentzsch University of Zurich - Rechtswissenschaftliches Institut (School of Law) Date Posted: February 15, 2012 Accepted Paper Series 3 downloads Optimal Income Support Targeting Stefan De Wachter and Sebastian Galiani affiliation not provided to SSRN and Washington University in Saint Louis - Department of Economics Date Posted: February 14, 2012 Working Paper Series 3 downloads Testimony Before the Senate Finance Committee: “Tax Reform Options: Incentives for Charitable Giving” Exempt Organization Tax Review, Vol. 68, No. 474, 2011 Roger Colinvaux Catholic University of America (CUA) - Columbus School of Law Date Posted: February 14, 2012 Accepted Paper Series 3 downloads The Conservation Easement Tax Expenditure: In Search of Conservation Value Columbia Journal of Environmental Law, Vol. 37, No. 1 Roger Colinvaux Catholic University of America (CUA) - Columbus School of Law Date Posted: February 14, 2012 Accepted Paper Series 35 downloads The Uneasy Case for Lower Parking Standards FEUNL Working Paper Series No. 564 W. Bowman Cutter and Sofia F. Franco affiliation not provided to SSRN and Nova School of Business and Economics Date Posted: February 14, 2012 Working Paper Series 1 downloads Business Taxes and the Electoral Cycle CESifo Working Paper Series No. 3729 Dirk Foremny and Nadine Riedel affiliation not provided to SSRN and Oxford University CBT Date Posted: February 13, 2012 Working Paper Series 1 downloads Determinant of Tax Buoyancy: Empirical Evidence from Developing Countries European Journal of Social Sciences, Vol. 13, No. 3, p. 408, 2010 Sulaiman D. Muhammad and Qazi Masood Ahmed Federal Urdu University of Arts Science & Technology and University of Karachi Date Posted: February 13, 2012 Accepted Paper Series 1 downloads Fiscal Incidence When Both Individual Welfare and Family Structure Matter: The Case of Subsidization of Home-Care for the Elderly CESifo Working Paper Series No. 3731 Haizhen Mou and Stanley L. Winer Johnson-Shoyama Graduate School of Public Policy and Carleton University - School of Public Policy and Administration Date Posted: February 13, 2012 Working Paper Series 1 downloads Negative List for Service Tax: Some Musings Excise and Customs Reporter, Vol. 189, 2012 Tarun Jain Supreme Court of India Date Posted: February 13, 2012 Accepted Paper Series 3 downloads Sweating the Small Stuff: The Cost of Immaterial Tax Law Provisions William & Mary Policy Review, Vol. III, p. 35-79, 2011 Stanley Veliotis Fordham University Schools of Business Date Posted: February 13, 2012 Accepted Paper Series The Causal Effects of an Industrial Policy IZA Discussion Paper No. 6323 Chiara Criscuolo , Ralf Martin , Henry G. Overman and John Van Reenen London School of Economics & Political Science (LSE) - Centre for Economic Performance (CEP) , London School of Economics & Political Science (LSE) - Department of Economics , London School of Economics (LSE) - Department of Geography and Environment and London School of Economics - Centre for Economic Performance (CEP) Date Posted: February 12, 2012 Working Paper Series 3 downloads Does Formal Work Pay? The Role of Labor Taxation and Social Benefit Design in the New EU Member States IZA Discussion Paper No. 6313 Johannes Koettl and Michael Weber World Bank - Human Development Sector and World Bank - Social Protection Unit (HDNSP) Date Posted: February 12, 2012 Working Paper Series Free Parking for All in Shopping Malls Sabancı University Working Paper No. 2010/0004, Kevin Hasker and Eren Inci affiliation not provided to SSRN and Sabanci University Date Posted: February 11, 2012 Working Paper Series 43 downloads Quantifying the Role of Federal and State Taxes in Mitigating Wage Inequality FEDS Working Paper No. 2012-05 Byron F. Lutz , Daniel Cooper and Michael Palumbo Federal Reserve Board - Research Division , Federal Reserve Bank of Boston and Board of Governors of the Federal Reserve - Flow of Funds Section Date Posted: February 10, 2012 Working Paper Series Investments in Tax Planning, Tax Avoidance and the New Economy Business Model 2012 American Taxation Association Midyear Meeting: JATA Conference Thomas C. Omer , Connie D. Weaver and Jaron Wilde Texas A&M University - Department of Accounting , Texas A&M University and Texas A&M University (TAMU) - Department of Accounting Date Posted: February 09, 2012 Last Revised: February 14, 2012
  (February 13, 2012)

• Taxing Facebook Code: Debugging the Tax Code and Software

  Buffalo Law Review, Vol. 60, No. 1, 2012 Jeffrey A. Maine and Xuan-Thao Nguyen University of Maine School of Law and SMU Dedman School of Law Date Posted: February 17, 2012 Working Paper Series 1 downloads The Conservation Easement Tax Expenditure: In Search of Conservation Value Columbia Journal of Environmental Law, Vol. 37, No. 1 Roger Colinvaux Catholic University of America (CUA) - Columbus School of Law Date Posted: February 14, 2012 Accepted Paper Series 35 downloads A Market-Based Approach for Crossing the Valley of Death: The Benefits of a Capital Gains Exemption for Investments in Startups Robert E. Litan and Alicia Robb Ewing Marion Kauffman Foundation and Kauffman Foundation Date Posted: February 07, 2012 Working Paper Series 21 downloads A Search-Theoretic Critique of Georgism GMU Working Paper in Economics No. 12-04 Zachary Gochenour and Bryan Caplan George Mason University - Center for Study of Public Choice and George Mason University - Center for Study of Public Choice Date Posted: February 07, 2012 Working Paper Series 4 downloads Boomer-Ang Eldercare: Deductible Claim? Tax Notes, Vol. 134, No. 5, 2012 Wendy C. Gerzog University of Baltimore - School of Law Date Posted: February 06, 2012 Accepted Paper Series 87 downloads Ask for Help, Uncle Sam: The Future of Global Tax Reporting Villanova Law Review, Vol. 57, 2012 Susan C. Morse UC Hastings College of the Law Date Posted: February 05, 2012 Accepted Paper Series 11 downloads Economic Compensation between Spouses for Work Rendered in the Second Book of the Catalan Civil Code of Catalonia: Some Civil and Tax Issues InDret, Vol. 1, 2012 Isabel Miralles González affiliation not provided to SSRN Date Posted: February 05, 2012 Accepted Paper Series 2 downloads Retiree Tax Planning for Eligible Retirement Plans of Tax-Exempt Entities Tax Adviser, Vol. 43, No. 1, January 2012 Vorris J. Blankenship Tax Planning for Retirees Date Posted: February 05, 2012 Accepted Paper Series The 5th Estate’s Internet Business Challenge: US Tax Law Uncertainty Undermines Amazon's & Expedia's Accountability & Social Responsibility - Emerging Issues in Online Retailer and Online Hotel Regulation Oxford Internet Institute Symposium: A Decade in Internet Time - The Dynamics of the Internet and Society, September 2011 June R. Klein and Ira P. Klein Technology & Marketing Ventures, Inc. and Technology & Marketing Ventures, Inc. Date Posted: February 05, 2012 Accepted Paper Series 2 downloads United States Tax Implications of the Dutch Virtual Theft Case Michael Lurie affiliation not provided to SSRN Date Posted: February 05, 2012 Working Paper Series 6 downloads Submission to Hearing on Ways and Means International Tax Reform Discussion Draft Jeffery M. Kadet affiliation not provided to SSRN Date Posted: February 04, 2012 Working Paper Series 12 downloads Tax Tilting and Politics: Some Theory and Evidence for Latin America James Peery Cover and Roberto Pasten University of Alabama - Department of Economics, Finance and Legal Studies and Universidad de Talca Date Posted: February 04, 2012 Working Paper Series 1 downloads Territorial W&M Discussion Draft: Change Required Tax Notes, p. 461, January 2012 Jeffery M. Kadet affiliation not provided to SSRN Date Posted: February 04, 2012 Accepted Paper Series 8 downloads U.S. International Tax Reform: What Form Should it Take? Tax Notes International, Vol. 65, No. 5, p. 363, January 2012 Jeffery M. Kadet affiliation not provided to SSRN Date Posted: February 04, 2012 Accepted Paper Series 16 downloads Taxability of Corporate Gift of Shares International Fiscal Association India Chapter Conference 2012 Tarun Jain Supreme Court of India Date Posted: February 03, 2012 Last Revised: February 13, 2012
  (February 12, 2012)

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