Taxation - Federal

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…

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, 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).

Keith Fogg, Excuses, Excuses: Which Ones Will Work, 24 J. Tax Prac. & Proc. 37 (2022).

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

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).