T. Keith Fogg is a Professor of Law and Director of the Federal Tax Clinic at
Villanova University School of Law. Professor Fogg received his B.A. from the College of
William and Mary, his J.D. from the University of Richmond T.C. Williams School of Law,
and his LL.M. from the College of William and Mary Marshall Wythe School of Law. He
worked for 30 years as a lawyer in the Office of Chief Counsel of the Internal Revenue
Service, where he served both in the national office and field offices. Prior to coming
to Villanova Law in 2007, he was Senior Counsel in the Richmond Office, where he handled
sensitive collection and bankruptcy matters. He also served as an advisor when Congress
passed the last major procedural tax reform legislation. He has also taught as an adjunct
professor at Georgetown, Richmond, and William and Mary, and was a visiting professor at
the University of Arizona School of Law. 

Tax History

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History of Low-Income Taxpayer Clinics, Villanova University School of Law Working Paper Series (2013)

This article provides a chronological history of low-income tax clinics in the United States from...

 

Low-Income Taxpayer Issues

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Meeting Leads to Changes to Certain Practices in the Tax Court, ABA Section of Taxation NewsQuarterly (2013)

This article covers a meeting of the ABA Taxation section's Pro Bono members, Tax Court...

 

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Financial Disability For All, Villanova University School of Law Working Paper Series (2012)

The Internal Revenue Code has four discreet sections that allow late filing of claims and...

 

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Low-Income Taxpayer Clinicians Meet with Service Representatives (2012)

This short article appeared in 31(4) ABA Section of Taxation NewsQuarterly (Summer 2012), p. 16.

 

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Systemic Problems With Low-Dollar Lien Filing, Tax Notes (2011)

This article explains why the IRS policy of filing the notice of federal tax lien...

 

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Effectively Representing Your Client Before the IRS, 5th edition, T. Keith Fogg, Editor-in-Chief (2011)

"Effectively Representing Your Client Before the IRS is a comprehensive collection of everything a tax...

 

Collecting Trust Fund Taxes

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Transparency in Private Collection of Federal Taxes, Florida Tax Review (2011)

Most federal taxes are collected from taxpayers by business entities, held in a public trust...

 

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In Whom We Trust, Creighton Law Review (2010)

The Internal Revenue Service ("IRS") collects the majority of taxes through business entities that are...

 

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Leaving Money on the Table and Providing an Incentive Not to Pay -- The Story of a Flawed Collection Device, Hastings Business Law Journal (2009)

As of September 30, 2007, the IRS had $282-billion of unpaid assessments on its books....

 

General Tax Procedure Issues

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Book Review: A Practitioner's Guide to Tax Evidence (2013)

This is a book review of Joni Larson's book: A Practitioner's Guide to Tax Evidence...

 

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Tax Court Collection Due Process Cases Take Too Long (with Carlton M. Smith), Tax Notes (2011)

This report documents through Tax Court records the time it takes to complete CDP cases...

 

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Viewpoints: Collection Due Process Hearings Should Be Expedited (with Carlton M. Smith), Tax Notes (2009)

In this article, the authors argue that the collection due process hearings have failed in...

 

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The Federal Insolvency Statute and the Federal Tax Lien, Enforcement of Liens and Judgments in Virginia (2009)
 

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Shelf Project: Amended Returns -- Imposing a Duty to Correct Material Mistakes (with Calvin H. Johnson), Tax Notes (2008)

The amended returns proposal would create a duty for a taxpayer to correct material factual...