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...

 

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Go West: How the IRS Should Foster Innovation in Its Agents, Villanova Law Review (2012)
 

Low-Income Taxpayer Issues

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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...

 

Collecting Trust Fund Taxes

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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....