Administrative Law

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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)...

 

Constitutional Law

Link

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)...

 

Taxation

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Freakonomics and the Tax Gap: An Applied Perspective, Villanova University Legal Working Paper Series (2007)

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

 

Link

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...

 

Link

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)...

 

No subject area

OpenURL

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

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

 

OpenURL

Point & Counterpoint: Should Collection Due Process Be Repealed?, American Bar Association News Q. Sec.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

PDF

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...
 

OpenURL

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...
 

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

OpenURL

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...
 

OpenURL

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...

 

OpenURL

Statement of Leslie Book on Low-Income Taxpayer Clinics Before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, TNT (2001)
 

OpenURL

The New Collection Due Process Taxpayer Rights, Tax Notes (2000)
 

OpenURL

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