Articles

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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Unpublished Papers

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Flying Above the Law and Under the Radar: Instilling a Taxpaying Ethos in Those Playing by Their Own Rules, ExpressO (2009)
Why do most people pay their taxes? What distinguishes them from those who don’t? Can...
 

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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)...