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Taxation & Estate Planning Blog Posts from May 17, 2013

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Taxation & Estate Planning Posts (May 17, 2013)

UC-Hastings Hosts Northern California Tax Roundtable Today

UC-Hastings hosts the Spring 2013 Northern California Tax Roundtable today with these papers: Heather Field (UC-Hastings), Tax Planning and the Ethical Tax Lawyer Commentator: Caroline Chen (Santa Clara) David Gamage (UC-Berkeley), On Double-Distortion Arguments, Distribution Policy, and the Optimal Tax Mix Commentator: Susie Morse (UC-Hastings) Stu Ka
Posted on TaxProf Blog on May 17, 2013 at 2:13 PM

Rasmusen: The Meaning of 'Value' for Estate & Gift Tax Purposes

Eric B. Rasmusen (Indiana University, Kelley School of Business), The Meaning of 'Value' for Gift and Estate Tax Donee Limitations in § 6324(B): An Amicus Brief for Marshall v. Commissioner: In 1995, J. Howard Marshall II made a gift to Elaine Marshall worth some $43 million at the time of...
Posted on TaxProf Blog on May 17, 2013 at 2:10 PM

Lang: Tax Malpractice -- Issues and Avoidance

Michael B. Lang (Chapman), Tax Malpractice: Issues and Avoidance, 54 Bloomberg BNA Tax Mgmt. Mem. ___ (2013): Despite considerable regulation of tax practitioners by both statutory rules and professional ethical standards, when a tax advisor mishandles a client?s tax work, whether because of incompetence, a conflict of interest or for...
Posted on TaxProf Blog on May 17, 2013 at 2:00 PM

AEI: Taxing Individuals Rather Than Families

AEI: The Tax Treatment of the Family, by Aspen Gorry & Sita Nataraj Slavov: In two recent cases, the U.S. Supreme Court considered constitutional challenges to the federal Defense of Marriage Act?which denies federal recognition of same-sex marriage?and to California?s Proposition 8, a constitutional amendment banning same-sex marriage. Regardless of..
Posted on TaxProf Blog on May 17, 2013 at 1:51 PM

Yin: The Role of Nonpartisan Staff in the Legislative Process

George K. Yin (Virginia), The Role of Nonpartisan Staff in the Legislative Process: This short paper explains why the value of nonpartisan staff in the legislative process may stem primarily from the staff?s responsibilities to serve a broad group of legislators with heterogeneous interests, rather than on the ?nonpartisan? nature...
Posted on TaxProf Blog on May 17, 2013 at 1:30 PM

The IRS Scandal, Day 8

White House Press Release: President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue White House Profile: Daniel Werfel IRS: Questions and Answers on 501(c) Organizations IRS: Approved Tax-Exempt Applications for Advocacy Organizations through May 9, 2013 Bloomberg: IRS Probe Sheds Light on Nonprofit Election-Year Surge Bloomber
Posted on TaxProf Blog on May 17, 2013 at 6:29 AM

NY Times Debate: Should 501(c)(4)?s Be Eliminated?

New York Times Room for Debate: Should 501(c)(4)?s Be Eliminated?: The IRS has been harshly criticized for singling out conservative organizations when it investigated which groups were legitimately applying for 501(c)(4) status, which makes them tax exempt, keeps donors confidential and allows some political activity. But should the 501(c)(4) status..
Posted on TaxProf Blog on May 17, 2013 at 6:27 AM

House Holds Hearing Today on IRS Targeting of Conservative Groups

The House Ways & Means Committee holds a hearing today on IRS Targeting of Conservative Groups: The hearing will focus on the IRS?s practice of discriminating against applicants for tax-exempt status based on the political leanings of the applicants. Steve Miller (Former Acting Commissioner, IRS) J. Russell George (Treasury Inspector...
Posted on TaxProf Blog on May 17, 2013 at 6:11 AM

Fleischer: The IRS Scandal as Bleak House

New York Times DealBook: A Dickensian Delay at the IRS, by Victor Fleischer (Colorado; moving to San Diego): A plot device in Charles Dickens?s Bleak House follows the interminable case of Jarndyce v. Jarndyce through the English Court of Chancery. The litigation winds on for years until, finally, the costs...
Posted on TaxProf Blog on May 17, 2013 at 3:43 AM

British Lawmakers Charge Google With Tax Dishonesty

BBC News Bloomberg The Guardian Wall Street Journal Washington Post
Posted on TaxProf Blog on May 17, 2013 at 3:38 AM

The IRS Scandal, Day 8

White House Press Release: President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue White House Profile: Daniel Werfel New York Times: Obama to Name Budget Official as Acting IRS Chief New York Times Opinionator: Behind the IRS Mess: A Campaign Finance Scandal, by Steven Ratner Wall Street Journal:...
Posted on TaxProf Blog on May 16, 2013 at 4:22 PM

Virginia Tax Review Publishes New Issue

The Virginia Tax Review has published Vol. 32, No. 3 (Winter 2013): Heather M. Field (UC-Hastings), Binding Choices: Tax Elections & Federal/ State Conformity, 32 Va. Tax Rev. 269 (2012) George Mundstock (Miami), The Tax Import of the FASB/IASB Proposal on Lease Accounting, 32 Va. Tax Rev. 327 (2012) Eric...
Posted on TaxProf Blog on May 16, 2013 at 3:35 PM

The Most Racially Diverse Law School Faculties

The Most Racially Diverse Law School Faculties, Lawyers of Color Law School Diversity Issue: Charlotte Florida A&M Florida International Hawaii Howard Inter American John Marshall (Atlanta) Liberty New Mexico North Carolina Central Puerto Rico Southern Texas Southern For more, see: Lawyers of Color, Why Faculty Diversity in Law Schools Is...
Posted on TaxProf Blog on May 16, 2013 at 3:30 PM

Gillers: The Two-Year Law Degree: Undesirable but Unavoidable

Stephen Gillers (NYU), The Two-Year Law Degree: Undesirable but Perhaps Unavoidable, 2013 N.Y.U. J. Legis. & Pub. Pol'y Quorum 4: Professor Stephen Gillers responds to Professor Estreicher?s proposal for a two-year law degree that will qualify a graduate to take the bar examination [The Roosevelt-Cardozo Way: The Case for Bar...
Posted on TaxProf Blog on May 16, 2013 at 2:30 PM

Avi-Yonah: Virtual PE: International Taxation and the Fairness Act

Reuven S. Avi-Yonah (Michigan), Virtual PE: International Taxation and the Fairness Act: Congress may be about to enact the Marketplace Fairness Act of 2013, which overrules the Supreme Court's 1992 decision in Quill that banned states from requiring remote vendors to collect use tax on their behalf unless the vendor...
Posted on TaxProf Blog on May 16, 2013 at 1:30 PM

Lucas: The Paternalistic Use of Cigarette Taxes

Gary Lucas, Jr. (Texas-Wesleyan), Saving Smokers from Themselves: The Paternalistic Use of Cigarette Taxes, 80 U. Cin. L. Rev. 693 (2012): Governments at all levels have significantly increased cigarette taxes in recent years. Under the framework traditionally used by tax policy analysts, these tax increases are justified (1) if they...
Posted on TaxProf Blog on May 16, 2013 at 1:00 PM

Gabilondo Named One of 50 Most Influential Minority Law Professors

José Gabilondo (Florida International) is the only Tax Prof named to Lawyers of Color's 2013 50 Under 50 List ("The Most Influential Minority Law Professors 50 Years of Age or Younger") in its Law School Diversity Issue: José Gabilondo joined the College of Law after working in financial market regulation...
Posted on TaxProf Blog on May 16, 2013 at 8:10 AM

The IRS Scandal, Day 7

The Atlantic: 'Angry' Obama: IRS Chief Is Out, and New Safeguards Are Coming Bloomberg: Congress Focuses on IRS Delay in Disclosing Tea Party Scrutiny Bloomberg: IRS Says Concerns About Some Tea Party Groups Prompted Label Boston Globe editorial: In Targeting Conservative Groups, IRS Violated Core Principles Cato Institute: The IRS...
Posted on TaxProf Blog on May 16, 2013 at 6:51 AM

Lederman & Sichelman: Enforcement as Substance in Tax Compliance

Leandra Lederman (Indiana-Bloomington) & Ted Sichelman (San Diego), Enforcement as Substance in Tax Compliance, 71 Wash. & Lee L. Rev. ___ (2013): It is well known that the government?s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows...
Posted on TaxProf Blog on May 16, 2013 at 6:06 AM

Senate Releases Tax Reform Option Paper on Economic and Community Development

The Senate Finance Committee yesterday released its Sixth Tax Reform Option Paper on Economic and Community Development: This document is the sixth in a series of papers compiling tax reform options that Finance Committee members may wish to consider as they work towards reforming our nation?s tax system. This compilation...
Posted on TaxProf Blog on May 16, 2013 at 3:53 AM

The Ohio Legacy Trust Act

Kevin R McKinnis (J.D. 2014, Cleveland State), Note, The Ohio Legacy Trust Act: The Good, the Bad and the Poor Man?s Prenuptial: An Analysis of What Asset Protection Trusts Will Mean for Ohio, 60 Cleve. St. L. Rve. ___ (2013): This law review note, forthcoming in The Cleveland State Law...
Posted on TaxProf Blog on May 16, 2013 at 3:02 AM

FLORIDA LLC ACT REVISION [FLORIDA]

My partner, Rick Josepher, was involved through the Florida Bar in a major update to Florida?s limited liability company provisions which were recently enacted into law. The following is a summary regarding the new provisions that he prepared. In its session which ended May 3rd, the Florida legislature enacted legislation (herein, the ?New Act?)
Posted on Rubin on Tax on May 15, 2013 at 7:27 PM

IRS Targeted Nonprofit BGEA

Amidst the recent furor surrounding the IRS? admission of heightened targeting of the Tea Party comes another accusation against the agency, this time from the nonprofit Billy Graham Evangelistic Association (BGEA). Its President, Franklin Graham said this today in his letter to President Barak Obama. In addition, Graham also believes the IRS action th
Posted on IRS Problem Solver Blog on May 15, 2013 at 4:54 PM

Kleinbard: Starbucks and Stateless Income Tax Planning

Edward D. Kleinbard (USC), Through a Latte, Darkly: Starbucks' Window into Stateless Income Tax Planning: This paper uses Starbucks Corporation, the premier roaster, marketer and retailer of specialty coffee in the world, as an example of stateless income tax planning in action. ?Stateless income? comprises income derived for tax purposes...
Posted on TaxProf Blog on May 15, 2013 at 4:02 PM

American Lawyer: There Are Two Law School Grads For Every Available Law Job

The American Lawyer: Most States Saw Lawyer Surplus Grow From 2009 to 2011, by Matt Leichter: [I]n 2011 there were more than two ABA law school graduates and three new lawyers for every job opening in the United States. STATE/BEA REGION No. ABA Law School Graduates No. Bar Admits Ratio...
Posted on TaxProf Blog on May 15, 2013 at 3:33 PM

Top Tax Court Judge to be Suspended 9 Months Without Pay for Submitting Late Opinions

Following up on my previous post, Minnesota Tax Court Chief Judge Accused of Missing Deadlines, Evading Work: ABA Journal, Top Tax Court Judge Should be Suspended 9 Months Without Pay, Review Panel Says: A review panel has recommended that the chief judge of the Minnesota Tax Court be censured and...
Posted on TaxProf Blog on May 15, 2013 at 2:00 PM

AEI: Tax Policy and the Nobel Prize

American Enterprise Institute Podcast: Tax Policy and the Nobel Prize: What will you do with your Nobel Prize Money? On the latest episode of Banter, AEI economist Aparna Mathur discusses the tax policy surrounding academic, scientific, and philanthropic prize winnings. America is the only country that taxes these earnings and...
Posted on TaxProf Blog on May 15, 2013 at 1:30 PM

Two More Schools Join Rankings Hall of Shame

Robert Morse (Director of Data Research for U.S. News & World Report), Updates to 2 Schools' 2013 Best Colleges Ranks: Two schools ? University of Mary Hardin-Baylor and York College of Pennsylvania ? recently advised U.S. News that they submitted inflated data that were used in the 2013 Best Colleges...
Posted on TaxProf Blog on May 15, 2013 at 1:00 PM

IRS Break for Offshore Account Holders

If you have an offshore account containing money you have not declared to the IRS as income, the IRS is giving you a break in the form of 2 programs. The first is the Offshore Voluntary Disclosure Program (OVDP). The second is a less-known guideline called FAQ 17. More on IRS Break for Offshore Account Holders IRS Break for Offshore Account Holders is
Posted on IRS Problem Solver Blog on May 15, 2013 at 10:32 AM

Aprill: The TIGTA Report on the IRS Scandal: Questions About the IRS and About the Report

Ellen Aprill (Loyola-L.A.), The TIGTA Report on the IRS Scandal: Questions about the IRS and About the Report: We now have the report from the Treasury Inspector General for Tax Administration, Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review (the Report). The Report details certain problems that have...
Posted on TaxProf Blog on May 15, 2013 at 7:10 AM

Hackney: The TIGTA Report on the IRS Scandal: Be on the Lookout for False Partisan Witchunts

Phillip Hackney (LSU), The TIGTA Report on the IRS Scandal: Be on the Lookout for False Partisan Witchunts: The TIGTA report on the IRS Teaparty scandal pretty much confirmed my expectations which is that the claim that the IRS "targeted" conservative groups to the exclusion of others is false. This...
Posted on TaxProf Blog on May 15, 2013 at 6:35 AM

The IRS Scandal, Day 6

The Atlantic, The IRS' Role in Campaign Finance Is an Awkward, Unhappy Accident Bloomberg, Carney Says White House Not Involved in IRS Targeting Groups Bloomberg, IRS Focus on Tea Parties Stirs Dissent on Health Care Law Bloomberg, IRS Sent Same Letter to Democrats That Fed Tea Party Row Breitbart: Progressive...
Posted on TaxProf Blog on May 15, 2013 at 6:01 AM

House Holds Hearing Today on Small Business and Pass-Through Entity Tax Reform

The Subcommittee on Select Revenue Measures of the House Ways & Means Committee holds a hearing today on Ways and Means Small Business and Pass-Through Entity Tax Reform Discussion Draft: The hearing will focus on the Ways and Means small business discussion draft released on March 12, 2013. For purposes...
Posted on TaxProf Blog on May 15, 2013 at 5:17 AM

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