Child Categories
Taxation - Federal
-
The Problematic Delta Test for Dividend Equivalents
October 19, 2022
Thomas J. Brennan & Robert L. McDonald, The Problematic Delta Test for Dividend Equivalents, 146 Tax Notes 525 (2015).
-
Deconstructing the Taxation of Packaged Financial Strategies
October 19, 2022
Thomas J. Brennan & Robert L. McDonald, Deconstructing the Taxation of Packaged Financial Strategies (Aug. 18, 2014).
-
Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization, in After the Crash: Financial Crises and Regulatory…
-
Mark J. Roe & Michael Troege, Degradation of the Financial System Due to the Structure of Corporate Taxation (Eur. Corp. Governance Inst. (ECGI) – Law…
-
Intergovernmental Immunities in Litigation, Taxation, and Regulation: Separation of Powers Issues in Controversies about Federalism
October 19, 2022
Laurence H. Tribe, Intergovernmental Immunities in Litigation, Taxation, and Regulation: Separation of Powers Issues in Controversies about Federalism, 89 Harv. L. Rev. 682 (1976).
-
Market Power and Income Taxation
October 19, 2022
Louis Kaplow, Market Power and Income Taxation, 13 Am. Econ. J.: Econ. Pol’y 329 (2021).
-
Savings Incentives in a Hybrid Income Tax: Comment
October 19, 2022
Louis Kaplow, Savings Incentives in a Hybrid Income Tax: Comment, in Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax 300 (Henry J. Aaron, Harvey Galper…
-
Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).
-
Optimal Distribution and Taxation of the Family
October 19, 2022
Louis Kaplow, Optimal Distribution and Taxation of the Family (NBER Working Paper No. w4189, Oct. 1992).
-
Taxes, Permits, and Climate Change
October 19, 2022
Louis Kaplow, Taxes, Permits, and Climate Change (NBER Working Paper No. w16268, Aug. 2010).
-
Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
October 19, 2022
Louis Kaplow, Regional Cost-of-Living Adjustments in Tax-Transfer Schemes (NBER Working Paper No. w5008, Feb. 1995).
-
Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax
October 19, 2022
Louis Kaplow, Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax, 82 Va. L. Rev. 413 (1996).
-
Excuses, Excuses: Which Ones Will Work
October 19, 2022
Keith Fogg, Excuses, Excuses: Which Ones Will Work, 24 J. Tax Prac. & Proc. 37 (2022).
-
Pro Se Precedent in the U.S. Tax Court: A Case for Amicus Briefs
October 19, 2022
Keith Fogg & Caitlin Hird, Pro Se Precedent in the U.S. Tax Court: A Case for Amicus Briefs, Houston Bus. & Tax L. J. (forthcoming…
-
Pyramiding Employment Taxes and Government Remedies at Court
October 19, 2022
T. Keith Fogg, Pyramiding Employment Taxes and Government Remedies at Court 40 ABA Tax Times 23 (2021).
-
Reducing Administrative Burdens to Protect Taxpayer Rights
October 19, 2022
Leslie Book, T. Keith Fogg & Nina E. Olson, Reducing Administrative Burdens to Protect Taxpayer Rights (Aug. 10, 2021).
-
Tax Court Making Significant Changes During Pandemic
October 19, 2022
Keith T. Fogg, Tax Court Making Significant Changes During Pandemic, ABA Tax Times, Fall 2020, at 18.
-
Nonparty Remote Electronic Access to Tax Court Records
October 19, 2022
Maggie Goff & T. Keith Fogg, Nonparty Remote Electronic Access to Tax Court Records, 167 Tax Notes Fed., May 4, 2020, at 771.
-
Tax Court Imposing Section 6673 Penalty
October 19, 2022
T. Keith Fogg & Tyler Moses, Tax Court Imposing Section 6673 Penalty, 21 J. Tax Prac. & Proc., Oct.-Nov. 2019, at 43.
-
The Tax Lawyer Streamlines Publication
October 19, 2022
T. Keith Fogg, The Tax Lawyer Streamlines Publication, 38 ABA Tax Times, Feb. 22, 2019, at 40.
-
Forum Shopping in the Tax Court: Fifty Years of Choice and Can a Taxpayer Appeal the Dismissal of a Small Tax Case for Lack of Jurisdiction
October 19, 2022
T. Keith Fogg, Forum Shopping in the Tax Court: Fifty Years of Choice and Can a Taxpayer Appeal the Dismissal of a Small Tax Case…
-
The Jurisdictional Ramifications of Where You Send a CDP Request
October 19, 2022
T. Keith Fogg, The Jurisdictional Ramifications of Where You Send a CDP Request, 161 Tax Notes 837 (Nov. 12, 2018).
-
Access to Judicial Review in Non-Deficiency Tax Cases
October 19, 2022
Keith Fogg, Access to Judicial Review in Non-Deficiency Tax Cases, 73 Tax Law. 435 (2020).
-
Can the Taxpayer Bill of Rights Assist Your Clients?
October 19, 2022
T. Keith Fogg, Can the Taxpayer Bill of Rights Assist Your Clients?, 91 Temp. L. Rev. 705 (2019).
-
T. Keith Fogg, Book Review: Joni D. Larson, A Practitioner’s Guide to Tax Evidence, 2d ed. (2017), ABA Tax Times, June 2017, at 29.
-
Resolving Identity Theft Issues
October 19, 2022
T. Keith Fogg, Diana L. Leyden & Craig D. Bell, Resolving Identity Theft Issues, 63 Ann. Tax Conf. 401 (2017).
-
The United States Tax Court: A Court for All Parties
October 19, 2022
T. Keith Fogg, The United States Tax Court: A Court for All Parties, 70 Bull. Int’l Tax’n 75 (2016).
-
When, Why, and How Should a District Court Be Asked to Withdraw the Reference of a Tax Controversy to a Bankruptcy Court?
October 19, 2022
T. Keith Fogg, Grover Hartt III & Mark S. Wallace, When, Why, and How Should a District Court Be Asked to Withdraw the Reference of…
-
Problems at the IRS in Attempting to Provide Service to Taxpayers
October 19, 2022
T. Keith Fogg & Leslie Book, Problems at the IRS in Attempting to Provide Service to Taxpayers, 150 Tax Notes 1335 (2016).
-
Amended Returns — Imposing a Duty to Correct Material Mistakes
October 19, 2022
T. Keith Fogg & Calvin H. Johnson, Amended Returns — Imposing a Duty to Correct Material Mistakes, 120 Tax Notes 979 (2008).
-
National Tax Lien Registry
October 19, 2022
T. Keith Fogg, National Tax Lien Registry, 120 Tax Notes 783 (2008).
-
Collection Due Process Hearings Should Be Expedited
October 19, 2022
Carlton M. Smith & T. Keith Fogg, Collection Due Process Hearings Should Be Expedited, 125 Tax Notes 919 (2009).
-
Tax Court Collection Due Process Cases Take Too Long
October 19, 2022
Carlton M. Smith & T. Keith Fogg, Tax Court Collection Due Process Cases Take Too Long, 130 Tax Notes 403 (2011).
-
Systemic Problems with Low-Dollar Lien Filing
October 19, 2022
T. Keith Fogg, Systemic Problems with Low-Dollar Lien Filing, 133 Tax Notes 88 (2011).
-
Low-Income Taxpayer Clinicians Meet with Service Representatives
October 19, 2022
T. Keith Fogg, Low-Income Taxpayer Clinicians Meet with Service Representatives, 31 ABA Sec. Tax’n NewsQuarterly, Summer 2012, at 16.
-
An Access to Justice Milestone
October 19, 2022
T. Keith Fogg, An Access to Justice Milestone, 32 ABA Sec. Tax’n NewsQuarterly, Winter, 2013, at 10.
-
What is a Return — The Long Slow Fight in Bankruptcy Courts
October 19, 2022
T. Keith Fogg, What is a Return — The Long Slow Fight in Bankruptcy Courts, 15 J. Tax Prac. & Proc. 53 (2013).
-
Book Review
October 19, 2022
T. Keith Fogg, Book Review, 32 ABA Sec. Tax’n NewsQuarterly, Summer 2013, at 28 (reviewing Joni Larson, A Practitioner’s Guide to Tax Evidence: A Primer…
-
Meeting Leads to Changes to Certain Practices in the Tax Court
October 19, 2022
T. Keith Fogg, Meeting Leads to Changes to Certain Practices in the Tax Court, 33 ABA Sec. Tax’n NewsQuarterly, Fall 2013, at 28.
-
A Calendar Call Staffing Success Story
October 19, 2022
T. Keith Fogg, A Calendar Call Staffing Success Story, 33 ABA Sec. Tax’n NewsQuarterly, Winter 2014, at 13.
-
Does the Failure to Timely Issue Notice and Demand Impact the Underlying Assessment Rather Than Just Liens and Levies?
October 19, 2022
T. Keith Fogg, Does the Failure to Timely Issue Notice and Demand Impact the Underlying Assessment Rather Than Just Liens and Levies?, 16 J. Tax…
-
Tax Decisions Shall Be Made as Quickly as Practicable — A Discussion of Bench Opinions
October 19, 2022
T. Keith Fogg, Tax Decisions Shall Be Made as Quickly as Practicable — A Discussion of Bench Opinions, 17 J. Tax Prac. & Proc. 49…
-
When Government Hires Private Attorneys: The Need for Boundaries
October 19, 2022
T. Keith Fogg, When Government Hires Private Attorneys: The Need for Boundaries (Law360, Apr. 22, 2016).
-
When Does Settlement Become Binding on a Party in Tax Court
October 19, 2022
T. Keith Fogg, When Does Settlement Become Binding on a Party in Tax Court, 18 J. Tax Prac. & Proc. 35 (2016).
-
Collection From Nontaxpayers
October 19, 2022
T. Keith Fogg, Collection From Nontaxpayers, in IRS Practice and Procedure ch. 17 (Leslie Book & Michael Saltzman eds., rev. 2nd ed. 2016).
-
The Tax Collection Function: Tax Liens and Levies; Avoiding and Minimizing the Effect of Tax Liens and Levies
October 19, 2022
T. Keith Fogg, The Tax Collection Function: Tax Liens and Levies, and Avoiding and Minimizing the Effect of Tax Liens and Levies, in IRS Practice…
-
Collection Due Process
October 19, 2022
T. Keith Fogg, Collection Due Process, in IRS Practice and Procedure ch. 14A (Leslie Book & Michael Saltzman eds., Thomson Reuters rev. 2nd ed. 2015).