Taxation - Federal

Thomas J. Brennan & Robert L. McDonald, The Problematic Delta Test for Dividend Equivalents, 146 Tax Notes 525 (2015).

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…

Laurence H. Tribe, Intergovernmental Immunities in Litigation, Taxation, and Regulation: Separation of Powers Issues in Controversies about Federalism, 89 Harv. L. Rev. 682 (1976).

Louis Kaplow, Market Power and Income Taxation, 13 Am. Econ. J.: Econ. Pol’y 329 (2021).

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).

Louis Kaplow, Optimal Distribution and Taxation of the Family (NBER Working Paper No. w4189, Oct. 1992).

Louis Kaplow, Taxes, Permits, and Climate Change (NBER Working Paper No. w16268, Aug. 2010).

Louis Kaplow, Regional Cost-of-Living Adjustments in Tax-Transfer Schemes (NBER Working Paper No. w5008, Feb. 1995).

Louis Kaplow, Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax, 82 Va. L. Rev. 413 (1996).

Keith Fogg, Excuses, Excuses: Which Ones Will Work, 24 J. Tax Prac. & Proc. 37 (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…

T. Keith Fogg, Pyramiding Employment Taxes and Government Remedies at Court 40 ABA Tax Times 23 (2021).

Leslie Book, T. Keith Fogg & Nina E. Olson, Reducing Administrative Burdens to Protect Taxpayer Rights (Aug. 10, 2021).

Keith T. Fogg, Tax Court Making Significant Changes During Pandemic, ABA Tax Times, Fall 2020, at 18.

Maggie Goff & T. Keith Fogg, Nonparty Remote Electronic Access to Tax Court Records, 167 Tax Notes Fed., May 4, 2020, at 771.

T. Keith Fogg & Tyler Moses, Tax Court Imposing Section 6673 Penalty, 21 J. Tax Prac. & Proc., Oct.-Nov. 2019, at 43.

T. Keith Fogg, The Tax Lawyer Streamlines Publication, 38 ABA Tax Times, Feb. 22, 2019, at 40.

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…

T. Keith Fogg, The Jurisdictional Ramifications of Where You Send a CDP Request, 161 Tax Notes 837 (Nov. 12, 2018).

Keith Fogg, Access to Judicial Review in Non-Deficiency Tax Cases, 73 Tax Law. 435 (2020).

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.

T. Keith Fogg, Diana L. Leyden & Craig D. Bell, Resolving Identity Theft Issues, 63 Ann. Tax Conf. 401 (2017).

T. Keith Fogg, The United States Tax Court: A Court for All Parties, 70 Bull. Int’l Tax’n 75 (2016).

T. Keith Fogg, Grover Hartt III & Mark S. Wallace, When, Why, and How Should a District Court Be Asked to Withdraw the Reference of…

T. Keith Fogg & Leslie Book, Problems at the IRS in Attempting to Provide Service to Taxpayers, 150 Tax Notes 1335 (2016).

T. Keith Fogg & Calvin H. Johnson, Amended Returns — Imposing a Duty to Correct Material Mistakes, 120 Tax Notes 979 (2008).

T. Keith Fogg, National Tax Lien Registry, 120 Tax Notes 783 (2008).

Carlton M. Smith & T. Keith Fogg, Collection Due Process Hearings Should Be Expedited, 125 Tax Notes 919 (2009).

Carlton M. Smith & T. Keith Fogg, Tax Court Collection Due Process Cases Take Too Long, 130 Tax Notes 403 (2011).

T. Keith Fogg, Systemic Problems with Low-Dollar Lien Filing, 133 Tax Notes 88 (2011).

T. Keith Fogg, Low-Income Taxpayer Clinicians Meet with Service Representatives, 31 ABA Sec. Tax’n NewsQuarterly, Summer 2012, at 16.

T. Keith Fogg, An Access to Justice Milestone, 32 ABA Sec. Tax’n NewsQuarterly, Winter, 2013, at 10.

T. Keith Fogg, What is a Return — The Long Slow Fight in Bankruptcy Courts, 15 J. Tax Prac. & Proc. 53 (2013).

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…

T. Keith Fogg, Meeting Leads to Changes to Certain Practices in the Tax Court, 33 ABA Sec. Tax’n NewsQuarterly, Fall 2013, at 28.

T. Keith Fogg, A Calendar Call Staffing Success Story, 33 ABA Sec. Tax’n NewsQuarterly, Winter 2014, at 13.

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…

T. Keith Fogg, Tax Decisions Shall Be Made as Quickly as Practicable — A Discussion of Bench Opinions, 17 J. Tax Prac. & Proc. 49…

T. Keith Fogg, When Government Hires Private Attorneys: The Need for Boundaries (Law360, Apr. 22, 2016).

T. Keith Fogg, When Does Settlement Become Binding on a Party in Tax Court, 18 J. Tax Prac. & Proc. 35 (2016).

T. Keith Fogg, Collection From Nontaxpayers, in IRS Practice and Procedure ch. 17 (Leslie Book & Michael Saltzman eds., rev. 2nd ed. 2016).

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…

T. Keith Fogg, Collection Due Process, in IRS Practice and Procedure ch. 14A (Leslie Book & Michael Saltzman eds., Thomson Reuters rev. 2nd ed. 2015).