Richard Lavoie is an Associate Professor of Law The University of Akron School of Law. His areas of interest are tax ethics and statutory interpretation, and he currently teaches courses in basic business associations; individual taxation; and commercial paper. Prior to joining the Akron Law faculty in 2005, Professor Lavoie was a visiting professor at the University of Texas, Northwestern University, Syracuse University and Capital University. He was also an associate professor of Washburn University. He is admitted to the New York Bar. Professor Lavoie received his A.B., cum laude, from Dartmouth College; J.D., cum laude, from Cornell University, where he was a member of the Cornell International Law Journal; and LL.M. from New York University. His recent articles include “Making a List and Checking it Twice: Must Tax Attorneys Divulge Who’s Naughty and Nice?” (38 U.C. Davis L. Rev. 141-204 (2004)) and “Subverting the Rule of Law: The Judiciary’s Role in Fostering Unethical Behavior” (75 U. Colo. L. Rev. 115-201 (2004)).
Articles
Analyzing the Schizoid Agency: Achieving the Proper Balance in Enforcing the Internal Revenue Code, Akron Tax Journal (2008)
This article focuses on the standards governing when an IRS examining agent should assert a...
Unpublished Papers
Cultivating A Compliance Culture: An Alternative Approach For Addressing The Tax Gap, ExpressO (2008)
This article examines the social science research concerning why individuals comply (or fail to comply)...