Featured Cases

• Roberts et al v. UBS AG et al

  1:2012cv00724
  Filed in California Eastern District Court
  Type of Suit: Racketeer Influenced and Corrupt Organizations
  Plaintiff: Nadia Robert, Sean Robert, Bernhard Gubser, Heidi Gubser, Anton Ginzburg and other. Defendant: UBS AG, Michel Guignard, Martin Liechti, Raoul Weil, Christian Bovay and other.
  Judge: Lawrence J. ONeill
  Cause Of Action: Racketeering (RICO) Act
  (May 30, 2012)

• 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: e 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)

Dockets

• Renee Vento v. USA

  13-2461
  Filed in Third Circuit Court of Appeals
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff - Appellant: RENEE VENTO, LLC. Defendant - Appellee: UNITED STATES OF AMERICA.
  (May 22, 2013)

• Charles v United States of America

  1:2013cv00567
  Filed in Michigan Western District Court
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Petitioner: Fontrise Charle. Respondent: United States of America.
  Cause Of Action: IRS: Petition to Quash IRS Summons
  (May 22, 2013)

• Nicole Vento v. USA

  13-2462
  Filed in Third Circuit Court of Appeals
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff - Appellant: NICOLE VENTO, LLC. Defendant - Appellee: UNITED STATES OF AMERICA.
  (May 22, 2013)

• Gail Vento v. USA

  13-2460
  Filed in Third Circuit Court of Appeals
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff - Appellant: GAIL VENTO, LLC. Defendant - Appellee: UNITED STATES OF AMERICA.
  (May 22, 2013)

• Charles v. United States of America

  1:2013cv00569
  Filed in Michigan Western District Court
  Type of Suit: Taxes (US Plaintiff or Defendant)
  Plaintiff: Fontrise Charle. Defendant: United States of America.
  Judge: Janet T. Neff
  Cause Of Action: Freedom of Information Act
  (May 22, 2013)

Legislation

• Bill Introduced: S.941 Taxpayer Nondiscrimination & Protection Act of 2013

  A bill to amend title 18, United States Code, to prevent discriminatory misconduct against taxpayers by Federal officers and employees, and for other purposes.
  (May 12, 2013)

• Bill Introduced: H.R.1950 Taxpayer Nondiscrimination & Protection Act of 2013

  To amend title 18, United States Code, to prevent discriminatory misconduct against taxpayers by Federal officers and employees, and for other purposes.
  (May 11, 2013)

• Bill Introduced: H.R.1756 Deployed Troops Support Act of 2013

  To authorize the Secretary of Defense to transport to any country, without charge, supplies that have been furnished by a nonprofit organization and that are intended for distribution to members of the Armed Forces, and for other purposes.
  (April 23, 2013)

• Bill Introduced: S.822 Effective Administration of Criminal Justice Act of 2013

  A bill to protect crime victims' rights, to eliminate the substantial backlog of DNA samples collected from crime scenes and convicted offenders, to improve and expand the DNA testing capacity of Federal, State, and local crime laboratories, to increase research and development of new DNA testing technologies, to develop new training programs regarding the collection and use of DNA evidence, to provide post conviction testing of DNA evidence to exonerate the innocent, to improve the performance of counsel in State capital cases, and for other purposes.
  (April 23, 2013)

• Bill Introduced: H.R.1723 Fairness in Taxation Act of 2013

  To amend the Internal Revenue Code of 1986 to impose increased rates of tax with respect to taxpayers with more than $1,000,000 taxable income, and for other purposes.
  (April 23, 2013)

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

• Tax Loss Utilization and Corporate Groups: A Policy Conundrum

  SPP Research Paper No. 6-3 Stephen Richardson and Michael Smart University of Calgary - School of Public Policy and University of Toronto - Department of Economics Date Posted: March 28, 2013 Accepted Paper Series 13 downloads Smitko v. Gulf South Shrimp, Inc.: Another Thread Unraveling the Efficacy of Suits to Quiet Tax Titles in Louisiana Ne'Shira Millender Southern University Law Center Date Posted: March 27, 2013 Working Paper Series 6 downloads The Revolutionary 2012 Kansas Tax Act 61 U. Kan. L. Rev. 295 (2012) Martin B. Dickinson , Stephen W. Mazza and Michael R. Keenan University of Kansas - School of Law , University of Kansas - School of Law and University of Kansas - School of Law Date Posted: March 27, 2013 Accepted Paper Series 10 downloads The Influence of Attraction and Company Values on Aggressive Corporate Tax Decision-Making Jill M. Zuber and Debra Sanders North Dakota State University and Washington State University Date Posted: March 25, 2013 Working Paper Series 17 downloads When Sommers are Winters: Do Blanks Denote Revocability? Tax Notes, Vol. 138, No. 12, 2013 Wendy C. Gerzog University of Baltimore - School of Law Date Posted: March 25, 2013 Accepted Paper Series 65 downloads Cross-Border Tax Problems of EU and Third Countries Proceedings of 7th International Conference «Economic Integration, Competition and Cooperation», 2-3 April, 2009, Opatija, University of Rijeka – Faculty of Economics, CD with Full papers , Nataša Žunić Kovačević University of Rijeka - Faculty of Law Date Posted: March 25, 2013 Last Revised: May 22, 2013
  (May 21, 2013)

• Where the Tax Reform Debate Should Start

  Tax Notes, Vol. 138, No. 11, 2013 Bruce Bartlett Independent Date Posted: April 06, 2013 Accepted Paper Series 16 downloads Tax Credit Scholarship Programs and the Changing Ecology of Public Education Arizona State Law Journal, Forthcoming Hillel Y. Levin University of Georgia Law School Date Posted: April 04, 2013 Last Revised: May 22, 2013
  (May 21, 2013)

• Capital Gains Jabberwocky: Capital Gains, Intangible Property, and Tax

  Hofstra Law Review, Vol. 41, No. 359, 2012 Steve Black Texas Tech University School of Law Date Posted: May 17, 2013 Accepted Paper Series 6 downloads Tax Reforms and the Capital Structure of Banks Thomas Hemmelgarn and Daniel Teichmann European Commission and Goethe University Frankfurt - House of Finance Date Posted: May 17, 2013 Working Paper Series 11 downloads Are Carbon Taxes Good for the Poor? A General Equilibrium Analysis for Vietnam Ian Coxhead , Anan Wattanakuljarus and Nguyen V. Chan University of Wisconsin - Madison - Department of Agricultural & Applied Economics , National Institute of Development Administration (NIDA) and National Economics University (NEU) Date Posted: May 16, 2013 Working Paper Series 5 downloads Regulation of Political Organizations and the Red Herring of Tax Exempt Status National Tax Journal, Vol. LIX, No. 3, 2006 Roger Colinvaux Catholic University of America (CUA) - Columbus School of Law Date Posted: May 16, 2013 Accepted Paper Series 10 downloads The Transfer Pricing Regs Need a Good Edit Pepperdine Law Review, Vol. 40, 2013 Susan C. Morse University of California Hastings College of the Law Date Posted: May 16, 2013 Accepted Paper Series 9 downloads The Consistency of Conservative Tax Policy Northwestern University Law Review, Forthcoming Marjorie E. Kornhauser Tulane University School of Law Date Posted: May 16, 2013 Accepted Paper Series 15 downloads Reforming the Internal Revenue Service: A Comparative History Joseph J. Thorndike Tax Analysts Date Posted: May 14, 2013 Working Paper Series Tax-Spend or Fiscal Illusion? Cato Journal, Vol. 29, No. 3, 2009 Andrew T. Young West Virginia University - Division of Economics and Finance Date Posted: May 14, 2013 Accepted Paper Series 1 downloads Through a Latte, Darkly: Starbucks' Window into Stateless Income Tax Planning USC CLEO Research Paper No. C13-9, USC Law Legal Studies Paper No. 13-10 Edward D. Kleinbard USC Gould School of Law Date Posted: May 14, 2013 Last Revised: May 22, 2013
  (May 21, 2013)

• Taxing Reality: Rethinking Partnership Distributions

  Loyola of Los Angeles Law Review, Vol. 47, 2013, Forthcoming Andrea Monroe Temple University - James E. Beasley School of Law Date Posted: May 24, 2013 Accepted Paper Series 1 downloads Tax Credit Scholarship Programs: A Model Statute for a Better Program Education Law and Policy Review, Forthcoming, UGA Legal Studies Research Paper Hillel Y. Levin University of Georgia Law School Date Posted: May 23, 2013 Accepted Paper Series 1 downloads Charitable Giving, Tax Expenditures, and the Fiscal Future of the European Union Boston Univ. School of Law, Public Law Research Paper No. 13-17, Boston Univ. School of Law, Law and Economics Research Paper No. 13-17 Lilian V. Faulhaber Boston University - School of Law Date Posted: May 22, 2013 Working Paper Series 6 downloads Notable Partnership Tax Articles of 2012 Tax Notes, Vol. 39, p. 639, May 2013, Brooklyn Law School, Legal Studies Paper No. 335 Bradley T. Borden Brooklyn Law School Date Posted: May 21, 2013 Accepted Paper Series 5 downloads The Measurement of Tax Elasticity in India: A Time Series Approach Hem Acharya FMS, Delhi Date Posted: May 21, 2013 Working Paper Series 2 downloads A Brief Sur-Reply to Professors Graetz and Warren Yale Law Journal Online, 123:1 2013, U of Penn, Inst for Law & Econ Research Paper No. 13-17 Ruth Mason and Michael S. Knoll University of Connecticut School of Law and University of Pennsylvania Law School Date Posted: May 20, 2013 Last Revised: May 21, 2013
  (May 20, 2013)

• The Meaning of 'Value' for Gift and Estate Tax Donee Limitations in Tax Code 26 U.S.C. ...

  Eric Bennett Rasmusen Indiana University Bloomington - Department of Business Economics & Public Policy Date Posted: May 10, 2013 Working Paper Series 51 downloads Unwanted Exposure to Religious Expression by Government: Standing and the Establishment Clause 7 Charleston L. Rev. No. 1 ___ 2013, Forthcoming, University of Missouri School of Law Legal Studies Research Paper No. 2013-11 Carl H. Esbeck University of Missouri School of Law Date Posted: May 10, 2013 Last Revised: May 20, 2013
  (May 19, 2013)

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