Articles

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A New Paradigm for IRS Guidance: Ensuring Input and Enhancing Participation, Florida Tax Review (2012)

This article highlights how, in light of the increasing role that the IRS plays in...

 

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Increasing Participation in the Rulemaking Process, Tax Notes (2012)

Agency rulemaking has an immense impact on federal policymaking. The Administrative Procedure Act (“APA”) paradigm...

 

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Offshore Accounts, Corporate Income Shifting, and Executive Compensation, Villanova Law Review (2012)

In this essay, Professor Book introduces articles that arose out of the Villanova Law Review...

 

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A Response to Professor Camp: The Importance of Oversight in IRS Collection Determinations, Indiana Law Review Supplement (2009)

In past writings and in an upcoming article by Professor Bryan Camp, The Problem of...

 

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Increasing Preparer Responsibility, Visibility and Competence, NTA Annual report to Congress (2008) (2009)

The insights from the responsive regulation literature present an intriguing model for IRS interaction with...

 

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Refund Anticipation and the Tax Gap, Stanford Law & Policy Review (2009)

There has been a significant expansion of refundable credits over the past twenty years. This...

 

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Freakonomics and the Tax Gap: An Applied Perspective, American University Law review (2007)

Over the past thirty years, a significant amount of research from a variety of social...

 

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Freakonomics and the Tax Gap: An Applied Perspective , American University Law Review (2007)

Over the past thirty years, a significant amount of research from a variety of social...

 

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Preventing the Hybrid from Backfiring: Delivery of Benefits to the Working Poor through the Tax System, Villanova University Legal Working Paper Series (2006)

This article analyzes the government’s increased use of the tax system to deliver benefits to...

 

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CDP and Collections: Perceptions and Misperceptions, Tax Notes (2005)

In this essay, Professor Book reveals how the gulf between perceptions and reality in tax...

 

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The Collection Due Process Rights: A Misstep or a Step in the Right Direction?, Villanova University Legal Working Paper Series (2004)

This article defends one of the more controversial parts of the Internal Revenue Service (IRS)...

 
Point & Counterpoint: Should Collection Due Process Be Repealed?, American Bar Association News Q. Sec. Tax'n. (2004)
 

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The Poor and Tax Compliance: One Size Does Not Fit All, Kansas Law Review (2003)

This article examines the scope of the low income taxpayers' compliance problem. It also reveals...

 

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EITC Noncompliance: What We Don't Know Can Hurt Them, Tax Notes (2003)

In this report, Book examines the recent controversy surrounding the IRS's proposal to implement a...

 

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The IRS’s Compliance Regime: Low Income Taxpayers Caught in the Net, Oregon Law Review (2002)

This article discusses the intersection of tax and poverty law. Its focus is the earned...

 

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Tax Clinics: Past the Tipping Point and to the Turning Point, Tax Notes (reprinted in Exempt Org. Tax Review) (2001)

Since the enactment of the Internal Revenue Service Reform and Restructuring Act of 1998, low-income...

 
The New Collection Due Process Taxpayer Rights, Community Tax Law Report (1998)
 

Book Chapters

Civil Penalties (with K. Hawkins), Effectively Representing Your Client Before the "New" IRS (2002)
 

Other

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Refund Anticipation Loans and the Tax Gap, Working Paper Series (2009)

There has been a significant expansion of refundable credits over the past twenty years. This...

 

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A Response to Professor Camp: The Importance of Oversight, Working Paper Series (2008)

In past writings and in an upcoming article by Professor Bryan Camp, The Problem of...

 

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Study of the Role of Preparers in Relation to Taxpayer Compliance with Internal Revenue Laws, Working Paper Series (2008)

The use of paid tax return preparers has grown steadily. All paid return preparers, including...